| In recent years,the global trade war,the volatility of the financial market,as well as the COVID-19 epidemic and other factors have caused a huge impact on the real estate enterprises,making the operation of these enterprises more difficult.Among them,the impact of the COVID-19 pandemic has led to a severe setback in the country’s real estate market,and construction of many projects has been forced to suspend,which inevitably brings delivery delays and a series of legal risks.In addition,the closure of the sales office also makes the real estate enterprises slow down the recovery of funds,and then on the cash flow and capital occupancy costs of the enterprises caused an adverse impact.In the face of such a severe market environment,real estate enterprises need to relieve their operating pressure through various means,among which tax planning is an important means.Through targeted tax planning schemes,enterprises can effectively reduce their tax burden and increase their net profit after tax.In this process,enterprises need to actively understand tax policies,explore the use of tax reduction and preferential policies,in order to minimize the financial pressure.It is important to note that tax planning does not mean that companies can reduce their tax payments indefinitely.It is unethical and illegal.On the contrary,enterprises should use various tax policies legally and in compliance,so as to reduce tax burden and optimize business operation.When implementing tax policies,enterprises should have a comprehensive and in-depth understanding of their connotations,principles,motivations and declaration procedures,and establish a good cooperative relationship with professional tax consulting institutions to ensure that their tax payment behaviors meet the requirements of laws and regulations.This article first elaborates on the theoretical knowledge of tax planning.Based on these theories,it closely combines industry development trends,practical experience in tax planning,and the operational characteristics of small and medium-sized enterprises.Using various research methods such as literature review,empirical analysis,and comparative analysis,it deeply explores the effectiveness and feasibility of tax planning.Further research on tax planning will be conducted based on the current development status of the industry,tax planning status,and the operational characteristics of the enterprise itself.According to the five main stages of the real estate development process,namely the preliminary preparation stage,development stage,sales stage,retention stage,and liquidation stage,the article takes XH Real Estate Company as an example,and in the context of new policies such as "replacing business tax with valueadded tax",discusses in detail the process of designing tax planning plans for each stage,and provides relevant policy suggestions for the problems existing in XH Real Estate Company,At the same time,important conclusions regarding tax planning for XH Company are drawn.Through this study,we aim to enrich the theoretical system of tax planning and hope to provide some assistance to the tax planning and scheme design of real estate enterprises of the same scale in XH Company.. |