analysis on how to do a good job of tax planning for real estate development enterprises（分析如何做好房地产开发企业的税收筹划）.doc

Analysis on how to do a good job of tax planning for real estate development enterprises [Abstract] With the rapid development of the real estate business, tax planning universal attention by the majority of real estate enterprises and the so-called tax planning by Liu a tax-related business planning to produce a complete set of tax operating program, so as to achieve a tax saving purpose. So tax planning is different from tax evasion, tax evasion, is an important enterprise is Service management activities. This article Bian brief section ring r tax planning of real estate enterprises. [Keywords:] Real Estate: tax. A real estate project agent construction tax planning. Behalf of the building in a real estate project to raise taxes, get a larger tax planning space. This way is a real estate development enterprise on behalf of clients in real estate development and to charge the customer the behavior of the agent construction costs. Terms of real estate development enterprises, Although we have achieved a certain level of income, but has not occurred the transfer of real estate ownership and income belongs remuneration for personal services, the scope of taxation for business tax, not land VAT taxation areas of real estate development enterprises can take advantage of this way to reduce the tax burden, but only to determine the end-users in the early stage of development, signed on behalf of the housing contract, this reduce the tax burden can be appropriate to reduce the labor costs of real estate agent construction, will save the tax benefit to customers, on the one hand, to get bigger with the other hand, lower housing prices also play a role. Example: A real estate companies, real estate sales income of 40 million yuan, the total deductible items in addition to the business tax and surcharges amounting to 30 million yuan. Enterprise normal sales of goods to pay taxes, should be subject to business tax and surcharges = 4000 ?5.5 % = 220 (mil