Research On Tax Planning Of Real Estate Project Under The Policy Of "Tax Reduction And Fee Reduction"

Economic globalization is the trend of current economic and social development,which is also the main direction of economic system reform and the main front of economic work.Facing the increasingly fierce market competition,the Chinese government has put forward the policy of "tax reduction and fee reduction" in order to further optimize the business environment,create a good environment and provide broad space for the survival and development of Chinese enterprises.Through the macro-control of tax policy,reduce the tax expenditure of enterprises,reduce the tax burden of enterprises,and then increase the capital retained by enterprises,laying a solid foundation for the subsequent development of enterprises.The promulgation and implementation of the series of policies on tax reduction and fee reduction further expand the coverage of tax preferential dividend and effectively stimulate the vitality of Chinese market players.Since the reform and opening up,the real estate industry has played a decisive role in the national economic structure.The flexible use of the series of preferential policies of "tax reduction and fee reduction" to formulate tax planning schemes that meet the development needs of enterprises is conducive to avoiding the repeated tax payment of enterprises,reducing the capital expenditure of enterprises,rapidly reducing the tax burden of enterprises,reasonably controlling the cost of enterprises and enhancing the tax efficiency of enterprises.Effective use of tax planning not only plays a pivotal role in boosting enterprise development and improving market competitiveness,but also improves the construction of the national tax legal system and forms a virtuous cycle of continuously improving tax policy system and risk management level.This article will take the "tax cuts Jiang Fei" related tax policy theory as the breakthrough point,based on the real estate enterprises WY company "heng Chen" six "the basic information of the project,the financial position,operating situation,systematic analysis of the real estate industry in the" tax cuts Jiang Fei "big policy background,the necessity of tax planning and tax planning and tax revenues.Through the tax planning scheme design of WY company’s "Hengchen No.6" project,it can avoid the repeated tax payment,reduce the operating cost,reduce the tax burden,increase the capital retained by the enterprise,and then improve the enterprise’s anti-risk ability and market competitiveness.WY Company’s"Hengchen No.6" project involves a wide range of real estate related businesses,including commercial building development,ordinary residential development,commercial real estate operation,property service and other real estate business forms.The business forms are diversified and have strong industry representation.This paper intends to study and discuss the tax planning scheme of WY Company’s "Hengchen No.6" project,in order to provide the ideas of reasonable tax burden reduction for the same type of enterprises in the same industry from the perspective of strategic management,and at the same time,through the reasonable use of tax planning,further expand the existing ways and methods of tax planning.Thus promotes the establishment and consummation of our real estate industry’s tax planning theory system.