Research On Tax Planning Of JL Real Estate Company

As one of the pillar industries of China’s economy,real estate involves a wide range of fields,long development cycles and large capital requirements are its most notable features,but with the imbalance between land supply and demand gradually aggravated by the increase in the cost of land acquisition by enterprises,and by the impact of regulatory factors such as housing non-speculation house price growth is slowing down,in addition to the amount of tax involved,real estate enterprises are large,so the relatively high tax costs,and this This situation is not conducive to competition in the industry.At present,a significant number of real estate companies are facing the dilemma of high land development costs and a disproportionate amount of their own capital,and the growth in profitability of companies is beginning to decline.Real estate companies need to strengthen their refined management and operations,prevent operational risks and make profits from management.Under such circumstances,an effective tax planning can prompt companies to reduce tax costs and improve their competitiveness,which is an inevitable choice to cope with the current unfavourable external environment.This paper firstly starts from the background of tax planning research,using the methods of literature review,target analysis and field survey to sort out the relevant literature at home and abroad,and discusses the importance of tax planning and related theories and methods from both theoretical and practical aspects.Secondly,the core chapter of this paper takes the current situation of the real estate industry in Y city as the background,and selects a representative small and medium-sized real estate enterprise in the region,JL Company,and analyses the current situation and risks of tax planning of JL Company,and draws out the problems in tax planning of JL Company,and then,according to the life cycle of the project,carries out tax planning solutions for the important aspects of the company in the four operation stages of pre-preparation,development and construction,sales and housing holding.The company then designed tax planning solutions for the important tax types in the four business phases of the project,namely pre-preparation,development and construction,sales and holding,and evaluated and compared the effectiveness of the planning.Specifically,in the pre-preparation stage,planning should be carried out in terms of land acquisition method,project development mode,financing method and interest expense deduction method;in the development and construction stage,planning should be carried out in terms of determining suppliers and purchase price,selecting construction contracting method,using finishing and tax rebate policy;in the sales stage,planning should be carried out in terms of determining sales price,selecting sales mode and promotion method;in the housing holding stage,planning should be carried out in terms of In the sales phase,planning should be done in terms of determining the sales price,choosing the sales model and the promotion methods;in the holding phase,planning should be done in terms of the disposal of unused housing.Finally,in order to ensure the effectiveness of the planning,based on the company’s financial data and communication with the company’s taxation personnel,finance manager and finance director,we summarise the risks of implementing tax planning in JL and provide safeguards,with a view to providing reference advice for relevant small and medium-sized real estate enterprises.This article combines the relevant theories of tax planning with the actual situation of enterprises to help real estate companies better implement tax planning,in order to achieve the goal of reducing tax costs,reducing financial pressure,and improving financial management level.Through this study,we hope to provide reference opinions for similar small and medium-sized real estate enterprises.