Abstract: Real estate enterprises have the characteristics of high development cost, large amount of funds, high profit rate and sales risk, and long payback period. In recent years, China's real estate market has developed rapidly, the state has frequently regulated the real estate market, and the competition in the real estate industry has become increasingly fierce. In this case, in order to improve their own economic benefits, real estate enterprises should do a good job in tax planning. special

Keywords: real estate tax planning papers

Abstract: Real estate enterprises have the characteristics of high development cost, large amount of funds, high profit rate and sales risk, and long payback period. In recent years, China's real estate market has developed rapidly, the state has frequently regulated the real estate market, and the competition in the real estate industry has become increasingly fierce. In this case, in order to improve their own economic benefits, real estate enterprises should do a good job in tax planning. Especially after China has brought real estate enterprises into the pilot scope of "VAT reform", in order to effectively improve the tax management level of real estate enterprises and reduce their tax burden, it is even more necessary to study the tax planning of real estate enterprises, thus laying a good foundation for the healthy development of real estate enterprises.

Keywords: real estate enterprises; Camp reform; Tax payment plan

In recent years, China's economy has maintained a sustained growth trend, which has also improved the level of real estate development. At present, the real estate market is not perfect, and the phenomenon of tax evasion by real estate enterprises is very serious, which also makes the tax authorities focus on the tax payment of the real estate industry, and the price of tax-related violations by real estate enterprises is also increasing. In this case, real estate enterprises regard tax planning as an important choice to reduce tax burden. Especially since May this year, China's real estate enterprises have been included in the scope of the pilot reform of the camp. In order to further improve the tax management level of real estate enterprises, some targeted tax planning suggestions are put forward to reduce the tax burden of real estate enterprises.

First, the importance of tax planning of real estate enterprises

1. Real estate enterprises pay large taxes and have high debt ratio.

Real estate enterprises generally have the characteristics of large investment, long operating cycle and concentrated income in the later period. Due to the large amount of tax paid by real estate enterprises, there is great potential for tax saving. Effective tax planning can effectively reduce the tax burden of real estate enterprises. Moreover, real estate enterprises have high debt ratio and single financing channel. Tax planning can alleviate the financial pressure of enterprises to some extent.

2. Tax planning is the basis of realizing the sustainable development of real estate enterprises.

Through tax planning, real estate enterprises can effectively reduce tax costs and maximize profits. For a long time, China's real estate enterprises have little awareness of paying taxes according to law. In order to reduce the cost of tax payment, there are phenomena such as tax evasion, tax evasion and tax avoidance. These illegal acts will not only be punished by law, but also have a serious impact on the sustainable development of real estate enterprises. Therefore, for real estate enterprises, in order to reduce the tax burden, it is necessary to use scientific tax planning to reduce tax costs, so as to better promote the healthy and sustainable development of real estate enterprises.

Second, the real estate business tax planning recommendations

1. Strengthen management, and ensure that expenditure items obtain deductible special VAT invoices.

After real estate enterprises are included in the pilot scope of camp reform, land costs and construction and installation costs enter the deduction chain. Therefore, the financial department of the enterprise should ensure that the management of land requisition, raw material procurement, final accounts of construction and installation expenses and other links is strengthened during the implementation of real estate projects, select the partner with the qualification of general taxpayer, and obtain the corresponding special VAT invoice for later deduction. At the same time, the accounting accounts of real estate development enterprises should be adjusted accordingly, especially the corresponding subjects such as input tax, output tax, input tax transfer, unpaid value-added tax and value-added tax to be deducted, so as to make accounting more accurate and standardized, strengthen the management of special invoices for value-added tax, and further realize the effective prevention of tax risks.

2. Fully consider the impact of various operating modes on VAT processing.

There are various operating modes of real estate enterprises, and the income forms of real estate enterprises are also very different under different operating modes. Such as real estate rent (applicable to 1 1% VAT rate) and financing income (applicable to 6% VAT rate), including equipment rent, water fee, electricity fee, telephone fee, internet access fee, fax fee, property management fee and decoration fee (applicable to 6%,1/kloc-0 respectively)

Looking for variables

In the process of tax planning, it is necessary to find and introduce variables, that is, to find out the factors that can lead to tax changes in time, choose policies that have different effects on tax revenue, and adopt appropriate tax planning methods according to tax basis and tax rate. This is mainly because the tax payable is directly affected by the tax basis and tax rate. The smaller the tax base, the less the tax rate and the less the tax payable. In the process of tax planning, real estate enterprises should actively look for specific clauses in relevant tax policies and make full use of them. These specific terms are mainly differential terms, selective terms and preferential terms. Through the use of these clauses, we can effectively find the space for tax planning, reduce the tax payable and achieve the purpose of reducing the tax burden.

4. Follow the principle of cost effectiveness

Real estate enterprises obtain overall economic benefits through tax planning. However, due to the interrelation and interdependence among taxes, that is, after the tax payable of one tax is reduced, the tax payable of other taxes will increase, so it is necessary to analyze the cost and benefit in tax planning to ensure its economic feasibility.

In the planning process of value-added tax, it needs to be controlled reasonably and legally to reduce the value-added rate. In order to reduce the value-added rate, real estate enterprises can take measures such as reducing the sales price of products, increasing deductible items and merging accounting vouchers with low value-added tax rate. However, there are some problems in these methods, such as the decrease of income or other costs and the increase of tax burden. Therefore, it is necessary to seek the maximization of the overall after-tax net income in tax planning.

Third, the conclusion

Tax revenue of real estate enterprises is an important part of national fiscal revenue. In the current market economy environment, tax is also the main adjustment means of market economy, which also makes the tax planning of real estate enterprises more important. Tax planning of real estate enterprises is not only conducive to the healthy and orderly development of enterprises, but also of great significance to perfecting relevant laws and regulations in China.

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