Research On Tax Planning Of HK Real Estate Company

Real estate plays a fundamental,pillar and guarantee role in China’s economic and social development,and is one of the main sources of local tax and financial resources.Real estate enterprises involve many economic links,heavy tax burden and complex tax business.Under the continuous development and change of tax policies and tax environment,it is very important to carry out tax planning.Especially in recent years,the real estate market continues to appear downward trend,individual enterprise,profit margins continue to reduce,even a financial crisis,reasonable compliance tax planning,is advantageous to the enterprise,reduce tax costs,increase liquidity,standardize enterprise financial management,reduce tax-related risk,for real estate enterprises to expand,the real estate market to restore confidence to provide a solid foundation.The research object of this paper is a real estate enterprise,HK real estate company,through the study of its financial management status,combined with the tax characteristics of real estate enterprise tax planning.Through the study of typical domestic and foreign literature materials,the author’s comments and analysis.By studying the basic concepts and research methods of tax planning,especially the tax planning of real estate enterprises,the tax characteristics and existing problems of real estate enterprises are found.Research object HK real estate company preparation,development and construction,housing sales,housing ownership and other four link management situation and development situation,income continues to decline,profits remains positive but falling,and business tax is higher,profit decline trend than total tax decline,should pay attention to.In view of this situation,the basic ideas of tax planning is analyzed,and the tax planning is made from nine specific businesses in the four stages of preliminary preparation,development and construction,housing sales and housing ownership,and the tax saving suggestions are put forward.According to the analysis of specific tax business,for HK real estate company chose a relatively good tax planning scheme,from the aspects of organizational structure and financial level for real estate enterprise tax planning Suggestions,provide good theoretical support for real estate enterprises,strengthen the consciousness of tax,improve the tax planning system of real estate enterprises,promote enterprise managers to make the correct production and operation decisions,realize the purpose of maximizing enterprise profits.