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1、ABSTRACTTitle:Realestateenterprisetaxplanningresearch-forexampletheCAenterpriseProfessionalFields:MasterofProfessionalAccountingApplicant:MeichanLiSignature:_________Supervisor:AssociateProf.YonghuiYangSignature:_________EnterpriseSupervisor:Signature:_________
2、ABSTRACTThedevelopmentoftherealestateindustryhasimportantimplicationsforthedevelopmentofnationaleconomyandnationallifeiscloselylinked,buttherapiddevelopmentofrealestateindustryofhighhousingprices,letcountlessfamilieshopeandstopped.Especiallyattheendof2012andfir
3、sthalfof2013,therealestatepricesintoarapidlyrisingtrend.Thereforethegovernmenthasalsolaunchedrepeatedrelevantpolicies,toadjustandcontrolonprice,alsolettherealestateenterprisesurvivalisnolongerasvigorousasbefore.Realestateenterprisedevelopmentactivitiesinvolve11
4、kindsoftax,paytaxeseveryyearisabout13%~15%ofthepriceofthehouse.Thetaxburdenisheavierlandvalue-addedtax,businesstax,propertytaxandenterpriseincometax,isoftenamazedbythehighprices,butdidnotknowthatbehindthehighhousingpriceshighertaxexpenditure.Underthetighteningi
5、ndustrypolicy,realestateenterprisestosurvivecanonlythroughthecompressioncost.Howeverthesametaxratedifferencesindifferenteconomicenvironments,suchaslandvalue-addedtaxcategory4ADvaloremdutyofprogressivetaxrate,taxandfromrentduty,businesstaxrateof5%and5%...Thisisa
6、taxplanningactivitiesprovidesastartingpointfortheenterprise.Inthispaper,byanalyzingtherealestatedevelopmententerpriseeconomicbusinesstax-relatedprocess,accordingtothelatestfinancialaccountingstandardsandtherealestateenterprisetaxrelatedregulations,thecurrentrea
7、lestatetaxsysteminourcountry,onthebasisoftheCArealestateenterpriseslaunchedastudyoftheabovefourtaxplanningspace,andcomparesthedifferentsolutions.Andtheriskoftaxplanningmayinvolvediscussedclassification,findingoutthewayofprevention.Thisarticle’splanningschemeist
8、hecombinationofspecificpracticalcases,accordingtothelatesttax-relatedrelatedlaws,regulationsandrules,theremaybearisktoavoid,onthebasisofensurecorrectandeffectiveplanningsche
