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1、Of tax planning for real estate enterprises Abstract: Corporate tax planning refers to the taxpayer under the tax laws of therelevant provisions of the Tax matters of the enterprise to reduce the tax burden, help toachieve corporate financial goals of the measures and arrangements. Therefore, tax pl
2、anning is different from tax evasion, tax evasion, is a key financial management business activities. This according to the characteristics of the real estate industry, respectively, from real estate project, construction and sales stage should take into account the tax planning, has great practical
3、 significance. 1 Introduction Tax is the enterprise Zaisheng Chan operations free of charge to the Government to pay a charge, compulsory and free Xing, business as an independent business Zhu Ti, can, under the premise of the reasonable and legitimate, as Jianshao taxes to bring an 负担 revenue reach
4、ed a low. Business activities of tax planning as an important event, is certain of the objective conditions exist, and Now it seems at least include government taxes of Shui Ping Hu Tax Law Changes Qingkuanglianglei Yinsu. Tax Planning in a large extent is the use of the benefits of accounting polic
5、y choice. Chinas tax laws and accounting codes specify the enterprises the extent permitted by law and regulations of their selections accounting policies, offers enterprises a reasonable tax avoidance Kong Jian, stressing a point of view of real estate accounting policies the main form of Tax Plann
6、ing. First of all taxes according to law is a prerequisite for tax planning, tax planning is based on the existing tax system, if an area is not the actual operating revenue based on existing tax law, but to other factors like income index based on, then to Tax Planning for the actual meaning will b
7、e lost, which is tax planning enterprises should pay attention to important issues. Second, the existing tax law as a legal stability, also has some flexibility, so a tax planning should always pay attention to tax law changes. In the system transition has not been completed, more frequent tax adjus
8、tment stage, this particular attention, because once the adjustment of tax law, tax planning may disappear or change the basis to plan the result may well be planned with the original expectations of the opposite. Therefore, enterprises should pay attention to policy makers and financial personnel c
9、hanges in Tax Law and adjust, and adjust accordingly tax planning strategies and programs. Any tax adjustments, the content itself is the basis for the new tax planning. Tax planning by the three operational levels of composition: primary tax planning: avoiding over-tax business. Intermediate Tax Pl
10、anning: Optimizing corporate tax strategy. senior tax planning: towards a favorable tax policy. Real tax planning is a rational business continued to mature, and the symbol of a growing awareness of a business tax performance. In the context of tax law, taxpayers are facing a variety of different ta
11、x options tax program, taxpayers can be evasive, choose a low tax burden of the tax programs, business tax planning is a reasonable maximum extent permitted by the tax law reduce the corporate tax burden. 2 empirical fact One should consider the project in Real Estate Tax Planning Real Estate Tax pl
12、anning is a matter of overall co-ordination of financial management activities, project phases in the real estate tax planning is most important. A selection of suitable housing means Most enterprises tend to own real estate construction and sales of real estate, planning in this way less space, if
13、used on behalf of the building, in building, etc. are planning larger space. (1) real estate on behalf of the CCB. This approach means the real estate development business real estate on behalf of customers to charge their clients on behalf of the construction of income. On the real estate developme
14、nt enterprises, has made some income, but still no transfer of property ownership, its income is labor compensation, the tax base for the business tax, land value-added tax is not a category. Real estate development companies can use this way to reduce the tax burden, but only in the early stage of
15、development will determine the end-user, the implementation of targeted development, to avoid the development of land after the sale to pay VAT. (2) cooperative housing means. According to Business Tax Questions (1) notice requirement, cooperative housing means a party to provide the land use right,
16、 other funding, the cooperation behavior of housing construction. After the completion of housing allocation in proportion to their own use, except that the prices of land value-added tax; completed the transfer, and then requiring the payment of land value increment tax. In addition, cooperative ho
17、using or land shares to intangible assets, shares of real estate investment. Participate in receiving the investment profit distribution and jointly bear the investment risk behavior, not to collect sales tax; on the share transfer is not the business tax. Businesses can take advantage of these pref
18、erential policies, to achieve win-win situation. 2 many real estate development Real estate development at the same time when many real estate can be accounted for separately, can also be combined accounting, tax paid in two ways different, select the accounting method for business tax planning in t
19、he space provided. In general, the merger of the interests of larger tax accounting, but there were more favorable accounting of the situation, specifically how to account for: the need for companies to be analyzed and compared according to the specific situation. Example 1 Changchun real estate com
20、pany has also developed a two in the citys real estate, office real estate sale price of the first 1000 million, net of costs under the tax law, 400 million; second office for the 15 million real estate sale prices yuan, according to deduct the cost of the tax law 10 million yuan. If the companies h
21、ave chosen to separate accounting, the first value-added real estate office was 600 400 = 150%, should pay the land value-added tax 600 x50% -400 15% = 240 (million), business tax and an additional 1000 5.5% = 55 million; Second Department of real estate appreciation rate of 500 1000 = 50%, land val
22、ue increment tax payable 500 x30% = 150 (million); business tax and an additional 1500 5.5% = 83.55 (million). The real estate companys profit (not considering other taxes) 1000 +1500-400-1000-240-55-150-83.55 = 5.7145 million yuan. Should the merger accounting, the sale of two real estate prices fo
23、r 25 million yuan, according to tax law provides for deducting expenses for the 14 million yuan, value added for the 11 million yuan, value-added rate of 1100 1400 = 78.5%. Should pay the land gains tax 1100 40% -1400 5% = 370 million business tax and an additional 2500 5.5% = 137.5 万元. Without rega
24、rd to other taxes, the real estate companys profit for the 2500-1100-370-137.5 = 8.925 million yuan. The tax planning to reduce tax burden 892.5-571.45 = 3.2105 million yuan. Second, real estate projects, the city should consider tax planning 1 by increasing the deduction for tax planning on the lan
25、d value increment tax Land value increment tax is one of the major costs of real estate development, construction and land value-added tax rate of no common standards for residential 超过 20% value-added case can be exempt from that companies can Zengjiakouchu Xiangmushide the added value of real esta
26、te does not exceed 20 %, which enjoy duty-free treatment. Example 2 Changchun, a real estate company developing a common standard of housing, housing for sale at 10 million yuan, according to tax laws can deduct the cost of 800 million value added of 200 million value-added rate of 200 800 = 25%. Th
27、e real estate company needs to pay land gains tax 200 30% = 60 (million), sales tax, 1000 5% = 50 (million), urban maintenance and construction tax and education surtax 50 10% = 5 (million) . Without regard to income tax, the real estate companys profits for the 1000-800-60-50-5 = 85 (million). If t
28、he real estate tax planning, the housing for simple decoration, the cost of 200 million, housing prices increased to 12 million yuan. In accordance with the provisions of the tax deductible items increased to 10 million yuan, value added of 200 million value-added rate of 200 1000 = 20%, do not need
29、 to pay the land value increment tax. The real estate companies need to pay business tax 1200 5% = 60 million; Urban Maintenance and Construction Tax and Education 60 10% = 6 (million). Without regard to income tax, the real estate companys profits for the 1200-1000-60-6 = 134 (million). The lower c
30、orporate tax planning tax burden 134-85 = 49 (million)2 related to the planning of practical interest loans As most of the development of real estate ventures financed by borrowing, with ample funds, long term loans, interest, costs more, etc., so we can use the appropriate method of interest deduct
31、ions on loan interest for tax planning. (1) before the completion of real estate development for the interest cost of borrowing can be completed before the total interest cost of human development, and can calculate the cost of real estate development (period costs) net of the base. Particularly tho
32、se engaged in real estate development business, but also to obtain land use rights according to the amount paid and the real estate and development costs, plus 20% of the net, which can greatly increase the deduction, reduce the value added from the tax base both ease the tax burden and tax rates. (
33、2) for real estate development and interest expenses after completion, all projects can be calculated by the transfer of real estate, assessed and provided proof of financial institutions: be deducted, but the maximum of the same year loans by commercial banks, the amount of rates ; who can not be c
34、alculated by the transfer of real estate development projects shared interest or can not provide proof of financial institutions, real estate development costs to obtain land use rights according to the amount paid and the real estate development costs and 10% of the calculated and deducted. Enterpr
35、ises can choose accordingly: If the purchase of real estate rely mainly on debt financing, a higher proportion of interest expense, provides proof of financial institutions, deducted. Instead, rely mainly on equity capital financing, interest costs are low, can not calculate the share of interest, s
36、o you can deduct real estate development and more cost beneficial to achieving enterprise value maximization. 3 separate sales and fitting, decentralized operating income With the renovation costs in the housing fund to increase the proportion of each year, if the real estate companies sign contract
37、s with home buyers can get a little work around an unexpected effect. If the real estate company set up a decoration company in advance, also signed two contracts with customers: a home sales contract, a housing renovation contract, you only need to specify the amount of the first contract to pay la
38、nd value increment tax, the second contract do not pay land value increment tax, the tax base and tax rates reduced, thus reducing the tax burden. The choice of real estate sales methods for tax planning is also a good way, by changing the sales model of planning can not only directly reduce the tax
39、 burden, and can indirectly obtain the benefits of the time value of money. This mainly involves two aspects. A new subject for the tax division That is to say, real estate operating companies can set up an independent sales company is responsible for real estate sales, this division of land value-a
40、dded tax, business tax, enterprise income tax planning is very big. Example 3 Changchun, a real estate company selling the ordinary standard residential project in the amount of deduction allowed under the premise of the same, can use the following selling prices. If the price of selling 15 million
41、yuan, the deductible amount of 11.675 million yuan project, value-added rate of 28.48%, the land value-added tax payable 997,500 yuan, net profit of 2,327,500 yuan. The sale price of 14 million yuan, the deductible amount of 11.6696 million yuan project, value was 19.97%, exempt from land value incr
42、ement tax, net profit of 2,330,400 yuan. If the real estate company set up an independent housing sales company, then the real estate company with 14 million yuan can be the price of housing sold to marketing companies, and then again by the sales company to sell for 15 million yuan, when the develo
43、per sold to sales company, because of its added value was 19.97% 20% of the land exempt from VAT. When the sales company 15 million yuan were sold, net of business tax and surcharges Total: 1500 5.5% = 82.5 (million), the amount of deductible items for the 1167.5 +82.5 = 1250 (million), its value wa
44、s 16.67% 20% of the land exempt from VAT. From the global point of view, marketing, business tax and other taxes increased by only 1400 5.5% = 77 (million), given profits 1500 - (1167.5 +77) = 255.5 (million), compared with pre-planning to increase 255.5-232.75 = 22.75 (million dollars). 2 to reduce
45、 the carrying amount of deferred tax income or time (1) development enterprise free or charge very little handling consignment sales, real estate, and can consult the list issued by sales, because in this way receive the consignment on the basis of actual sales for the list of units to sell when the
46、 implementation of recognition of income, so recognized liability arising can be deferred as far as possible, while such sales of the company to avoid paying sales taxes. (2) the original commitment by the development of enterprise sales and management costs passed on to the sales company to sell th
47、e company to reduce or even do not pay corporate income tax. Of course, for entertainment expenses and advertising fees are net of fees deduction limit, it should be prior consultation to determine the development of enterprises themselves, in order to avoid these costs exceeded the increase was a r
48、esult of taxable income situation. (3) means for customers to purchase mortgage product development, its first day of actual receipt of payment confirmation should be the realization of income, balance transfer apply for mortgage loans in the bank to confirm the date of realization of income. So as
49、much as possible in consultation with clients and banks, to open the specified collection accounts, mortgage repayment of part of the customer deposit accounts regularly first, then go through phases when the re-confirmation transfer and income tax. The basic principles of tax planning is legitimate under the premise of the taxpayer, the tax scheme chosen light