| China’s socialist market economic system is gradually becoming mature and perfect.Under this background,the competition among enterprises is increasingly fierce.To survive and even develop well in the fierce market competition,enterprises need to carry out multi-angle,multi-level and all-round operation and planning for themselves.As an important part of corporate financial expenditure,the taxes paid by enterprises constitute corporate financial management together with financial decision-making,capital management and cost management activities,which are directly related to the business efficiency of enterprises and occupy an important part in the process of enterprise operation and managementNowadays,with the development of social economy,houses are more and more important to people.With the continuous development of China’s modern economy,the real estate industry has improved its development speed with the development of The Times and become the fastest growing industry at present.For shenyang city,the real estate industry has become an important pillar industry of tax revenue.At the same time,the fiscal and tax treatment of the real estate industry will become the main monitoring object.How to avoid their own tax risks,at the same time,through reasonable and compliant tax treatment means to reduce corporate tax,reduce the capital occupancy rate has become a very important research direction.This paper mainly takes SY real estate company as the object to conduct a comprehensive analysis and research on it.In the actual analysis process,it USES the combination of theories and cases to discuss from several aspects:firstly,it expounds the research status and development trend of tax planning at home and abroad.Secondly,it summarizes the basic concepts and methods of tax planning,analyzes the impact of the newly introduced tax reform and related policies on the real estate market and the current status of SY real estate company’s tax payment,and finds out the space of tax planning in each link and the direction of improvement in tax planning.Finally,combined with the company’s current operating status,under a series of policies and measures such as value-added tax,corporate income tax and land value-added tax,the company’s existing tax planning space is deeply analyzed.Made a proper and reasonable tax planning scheme.The scheme not only guarantees the maximum benefit of taxpayers according to domestic policy,but also embodies the cost-benefit relationship and economic principle.Manage and standardize the cost of enterprises,relieve the tax burden pressure of enterprises in the operation process,reduce the possibility of risks,promote the effective improvement of financial management level,and further consolidate and improve the market competitive advantage of enterprises.SY real estate development enterprises,as one of the large-scale real estate development enterprises in shenyang,with a lot of real estate development projects,through to the SY enterprise value added tax,enterprise income tax,land value-added tax and other tax analysis,to the real estate enterprise tax risk into some of the problems existed in the put forward effective countermeasures,to promote the sustainable development of real estate enterprises. |