| The real estate industry is a pillar industry of China’s economic development,but the outbreak of COVID-19 in 2020 has given rise to the shutdown of quite a few projects,which has given rise to a huge impact on the real estate industry.In the current economic environment,in order to ensure the survival and development of real estate enterprises,it is necessary to reduce the operating costs of real estate enterprises as much as possible,reduce the financial pressure,and improve the overall economic benefits.At present,the state has implemented a series of tax reduction policies to stimulate the enthusiasm of market players.The real estate industry has more tax-related businesses and heavy tax burden,so real estate enterprises should make good use of the tax policies and carry out tax planning within the scope permitted by law.It can reduce the cost expenditure,prevent tax risks,improve the management level,help improve the profitability of real estate enterprises.Firstly,this essay summarizes the research background and significance of tax planning,and sorts out the research on tax planning of domestic and foreign;secondly,it introduces the relevant concepts and theories of tax planning;then,taking the current situation of the real estate industry in B City as the background,A real estate enterprise of B city is selected as an example,the current development status of the real estate industry in B city and the tax planning status of A real estate enterprise are analyzed in detail;finally,by examining the problems of weak tax planning awareness,lack of professional tax planners,and imperfect tax planning system of A real estate enterprise,the strategy of improving tax planning awareness,attaching importance to cultivating tax planning professionals,and scientifically constructing tax planning systems is proposed.The essay represents that the real estate enterprise tax planning ability should be improved from the following three aspects.Firstly,the real estate enterprises must have to improve the overall awareness of tax planning,to pour attention into and actively solve the problems of tax planning;secondly,the real estate enterprises should cultivate tax planning talents to analysis and planning better;finally,the real estate enterprises should establish a matching system to ensure the effective implementation of tax planning.This essay uses the theory of tax planning to help real estate enterprises to carry out the tax planning better,in order to achieve the goal of reducing the tax burden,reducing the cost expenditure and capital pressure.Through the research in this paper,we hope to provide some references for the application in tax planning of other real estate enterprises in China. |