Research On Tax Planning Optimization Of Z Real Easate Enterprises Under The New Situation

The real estate industry involves 57 related sub-industries and other sub-industries,involving the three major fields of consumption,circulation and production,and the industry has a high correlation and strong driving force between different industries,and plays a vital role in increasing fiscal revenue,creating employment opportunities,improving living conditions,and enhancing economic development.As a leading industry in the national economy,the real estate industry occupies a very important position and is one of the pillar industries driving the country’s economic development.In the two "golden development periods of ten years",the real estate industry has developed rapidly and made a lot of profits,but in recent years,with the introduction of a series of regulatory measures and the impact of the new crown pneumonia epidemic,the downward pressure on the economy has increased,and the real estate industry has been hit hard.In 2021 alone,369 real estate companies issued relevant bankruptcy documents.In order to "survive",it is imperative for companies to reduce costs.At the same time,the tax-related matters of real estate enterprises are complex and changeable,which makes enterprises have greater room for operation in tax planning.The effective development of tax planning can not only reduce the tax cost of enterprises and prevent possible tax-related risks,but also optimize the financial management structure of enterprises and enhance the industry competitiveness of enterprises,which is an inevitable choice to cope with the current situation.In this paper,the research methods used in this study of small and medium-sized real estate enterprise Z mainly include case analysis method,interview survey method,comparative analysis method,and literature research method.According to the latest tax law,the detailed analysis of the operating conditions of Company Z,combined with the analysis of the tax-related situation of the enterprise,starts from the four stages of real estate development to carry out the whole process of tax planning.Specifically,in the preliminary preparation stage,planning is carried out from three aspects: financing methods,land use rights acquisition methods and borrowing costs;In the development and construction stage,start with the supplier,the project contracting method and whether it is "fine decoration";Tax planning at the sales stage mainly starts from sales pricing and promotion methods;Tax planning in the stage of liquidation of real estate holdings is mainly from the decomposition of rental income and the liquidation of land value-added tax and enterprise income tax.Based on this,in order to achieve the expected goals and effects of tax planning,this paper selects a project of an enterprise for case analysis,compares the tax indicators before and after the application of the planning plan,and at the same time,explores according to the current development status of the company,and focuses on the matters that should be paid attention to in tax planning,and gives practical suggestions and countermeasures.It is hoped that through the research of this paper,the relevant theories of tax planning can be enriched and verified,and can provide a strong reference for the long-term healthy development of the same type of small and medium-sized enterprises to a certain extent.