房地产开发企业税收筹划

【Abstract】wWw.shuoshilunwen.com Tax planning is an enterprise tax management activities which refers to the taxpayer standing height, in line with national laws and tax regulations under the premise of choice to maximize the overall economic benefits of tax-related tax program to address the production, management and investment banking activitiesTax planning will bring planning earnings, it also has planning risk. It requires business decision-makers to consider the taxation as important setup cost factors in planning the business activities, to help enterprise to reduce tax cost. Therefore, the study of tax planning problem has important practical significance.Because of our country’s real estate industry has become a pillar industry of the national economy, but also because overpriced aroused widespread concern about it, national policies of macroeconomic regulation is increasingly strict, as market competition intensified, the compressed space of real estate enterprises’interior cost he already more and more all, high profitable of real estate industry causes high taxes, therefore, tax as an external costs for real estate enterprise, the amount of it severely affects real estate enterprise’s actual economic benefits. Therefore, carry on the tax planning; reduce the cost of tax, which is beneficial to improve the competitiveness of enterprises, to realize the maximization of enterprise value.This paper, combined with the new tax law and the basic theory of tax planning, connect with the real estate enterprise management and tax features, use the method of theoretical analysis and to case analysis, try to draw a picture new ways of the real estate enterprise tax planning, to provide reference for Chinese real estate enterprises, help real estate enterprises to achieve cost advantage.The paper is according to real estate business process, namely development-trade-retain, from the part of real estate value added, considering the influence of tax planning for enterprise transaction structure, transaction payment, etc, also analyzed the influence of stakeholder.Finally, it exemplifies and verify the author’s outlook by the case of Company T. All the evidences reconfirmed the value of tax planning.