Research On Tax Planning Scheme Of T Real Estate Company

In China,the real estate industry occupies an important position in the hearts of the people,and is also one of the pillar industries of the national economy.With the increase of land price and labor cost and the pursuit of real estate products,the real estate price presents a trend of gradual rise.In order to curb the rise of housing prices,the government introduced relevant policies to control,which directly affected the income of the industry.As a small and medium-sized real estate enterprise in this city,T Real Estate Company is greatly affected by national policies and has a high tax payment cost.Therefore,it is necessary to reduce tax burden and increase profits in legal and effective ways.Therefore,good tax planning will be the company’s inevitable choice.This paper combines the research and development practice at home and abroad,synthesizes all aspects of the theory to obtain the definition of tax planning,on the basis of grasping the relevant characteristics,principles,objectives,theoretical basis,using literature analysis,investigation and comparative analysis methods to study the tax planning scheme of T Real Estate Company.By studying the actual operation and tax payment of T Real Estate Company,the necessity and feasibility of tax planning are analyzed.According to the operation process of Company T,find the tax planning space in the four stages of preliminary preparation,development,construction,sales and self-maintenance,and design the tax planning scheme with pertinence.By comparing the expected effects before and after tax planning,it can be seen that reasonable tax planning for each business link of T Real Estate Company can effectively reduce the tax burden,especially for value-added tax,land value added tax and other large taxes,so as to achieve the purpose of increasing their own profits.Finally,from the perspective of the company,the corresponding safeguard measures are put forward to ensure the smooth progress of tax planning.The above research shows that the tax planning of real estate enterprises should be guided by the basic theory,strictly abide by the requirements of the tax law,closely combined with the enterprise’s own situation,and carried out in stages according to the actual business process,so as to have stronger applicability.Through the study of the tax planning research of T Real Estate Company,on the one hand,help the company improve the level of financial management,higher profits,standardize the tax-related behavior,on the other hand also boosted China’s real estate industry in the new study of the theory of the tax planning,tax environment test the validity and practicability of present tax laws and regulations.Therefore,it has certain theoretical and practical significance.