房地产企业增值税税务筹划研究

北京理工大学珠海学院2020届本科生毕业论文Research on VAT payment planning of real estate enterprisesAbstractSince the country's comprehensive policy of "reform and increase of operations",VAThas become one of the most important taxes in China.However,the reform of VAT has alsobeen on the way,which is reflected in the change in VAT tax rate and the introduction ofrelevant policies.These are the opportunities and challenges faced by VAT tax planning.Asthe pillar industry of China,the real estate industry has its own particularity.In addition,thestate has adopted numerous adjustment control and price limit measures as measures for thebenefit of the people,and proposed that "the house is used to live,not speculated."This hasgreatly increased the difficulty of VAT tax planning.This article analyzes the tax planning of its value-added tax based on the currentsituation of the real estate industry.Firstly,a literature review is carried out in conjunctionwith relevant theories at home and abroad,which clarifies the research objectives andsignificance.Then by analyzing the meaning of "VAT reform and increase",the relatedconcepts and characteristics of VAT and tax planning,the necessity of VAT tax planning isdrawn.Then,starting from the current status and characteristics ofreal estate companies,thefeasibility and necessity of their VAT tax planning are analyzed,and the VAT tax planningstrategies related to real estate companies are proposed.Mainly put forward the strategy ofVAT tax planning in different periods for the selection of taxpayer's identity,lease purchase ofequipment,material procurement,selection of contracting methods,contract management,sales and M A business.Finally,a case analysis is carried out in conjunction with FDC realestate companies to demonstrate the feasibility and potential difficulty of the strategy,and todraw relevant research conclusions.It is hoped that through the study of the VAT tax planningof real estate companies in this article,we can get new inspiration for the practice of VAT taxplanning of real estate companies in the market,so as to effectively reduce the tax costs ofenterprises and form a good tax payment system.Keywords:VAT:Tax Planning:Real Estate:VAT Program