analysis of chinas real estate business tax planning（中国房地产企业税收筹划的分析）.docVIP

Analysis of China’s real estate business tax planning Abstract: Real estate business is one of the industries most important tax, the first analysis of the characteristics of the business of real estate and taxes involved and then from the land value-added tax, corporate income tax and sales tax three taxes, analyzes the class company tax planning methods. Keywords: real estate business, tax planning, land value increment tax Tax as a cost of doing business, and business interests are closely related. Reasonable and effective control of business tax costs, a pro-business for sustainable development real estate industry is a typical capital-intensive industries, and step by step with the national macro-control pressed, the real estate industry profits are extremely squeezed by the ‘lucrative industry’ to ‘flat profit industry’ change, coupled with the large number of real estate companies now, more competitive. real estate companies have the means to achieve through tax planning minimize the corporate tax burden, thus reducing the financial pressure to reduce costs and increase economic efficiency, build competitive advantage, lay the foundation for the company’s development. First, the operating characteristics of the real estate business and tax situation (An operating characteristic Real estate companies, real estate development is their business products, other commodities on the property is obviously different, it has its own unique operating characteristics: 1. Development and operation of a planned and complexity of operations include the business from land acquisition, demolition survey, design, construction, sales to service the whole process from land acquisition to construction and housing, infrastructure and other facilities, sales should be strictly controlled within the scope of the national plan. 2. Development and construction of cycle length, amount of investment. Product development from planning and design, throu