房地产开发企业纳税筹划研究

本科论文AbstractReal estate is an important part of China's economic development.It can not onlyincrease the country's fiscal revenue,but also enable China's economic level to growsteadily.In the tax payment business of real estate development companies,taxrequirements gradually change.With the reform of the three tax systems that replacevalue-added tax with business tax,it plays an important role in real estatedevelopment enterprises.Corporate income tax rates and the types of tax paymentshave become more and more complex in recent years.There are great changes incalculation standards.In this case,if a tax plan can be realized,the tax level of realestate developers can be effectively increased from an economic perspective,the taxburden can be reduced,after-tax income can be increased,and enterprises incompetitive industries can be improved.This article takes real estate development enterprises as the research object,analyzes and investigates the entire business cycle of the enterprises,and draws upnew ideas for tax planning.This article points out the issues that should be paidattention to in tax planning.And put forward measures to prevent tax planning risks tohelp companies reduce unnecessary losses caused by tax planning risks.This articleinvolves the risks of tax planning from the perspective of tax planning,and proposesideas for tax planning.Avoid risks,prevent possible problems,and realize the stabledevelopment of real estate development companies.Key words:Tax Planning:Risk assessment;Real estate development enterprise