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留学生作业代写:Tax on real Estate enterprises

2017-11-06 来源: 51due教员组 类别: Essay范文

下面为大家整理一篇优秀的essay代写范文- Tax on real Estate enterprises,供大家参考学习,这篇论文讨论了房地产企业税收。中国的经济市场发展迅速,税法也在不断地变化完善,对于作为纳税大户的房地产企业来说,需要完善的管理企业以及合法的、合理的税收筹划。房地产行业要有八面玲珑的筹划能力才可以应对市场地不断变化与不断改进的税法。

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Now, the real estate enterprise in the national economic development belongs to the leading enterprise, occupies the important position. However, today's real estate industry competition is also very fierce, coupled with the state's regulatory policy is also a step-by-step press, resulting in real estate industry profits squeezed. How to maximize the profit through the existing space, improve the competitiveness of enterprises, is the focus of the current management work. Taxes and taxes are high and the real estate industry must consider tax planning. This paper analyses the risk that the real estate enterprises face at present, and puts forward how to carry out the tax planning effectively.

At present, China's economic market development is rapid, the tax law is constantly changing and perfect, for the real estate enterprises as a large taxpayer, need to improve the management of enterprises and legitimate and reasonable tax planning. The real estate industry should have smooth planning ability to cope with the changing market and constantly improve the tax law. Through the planning of business activities in advance, arranging investment and financial management, the maximum degree of tax to obtain tax revenue. This is the significance of tax planning in the management of real estate enterprises.

Real estate enterprises need to pay land use tax, deed, value-added tax, urban construction tax, education surcharge, local education surcharge, stamp duty, income tax, etc., in the payment of various taxes, if the enterprise does not master the relevant provisions of the tax law, it is very easy to pay more, pay less, and leakage Therefore, reasonable tax planning can make the business personnel in the calculation of the various taxes to be paid, reasonable to deduct the taxable amount, so that enterprises to achieve the purpose of tax reduction.

According to the tax planning enterprises can be priced before the sale of value-added and the price of the measurement, based on the value of the price not blindly increase the prices of sales, so as to avoid the increase in prices to reach the threshold of progressive tax rates need to pay a higher level of tax rate, resulting in enterprises not only because Instead, the high tax rate affects the interests. Therefore, the balanced allocation of costs, reasonable adjustment of the value of each accounting period and profits, can promote the real estate enterprises in the project development reasonable tax avoidance.

First, the tax planning is in the enterprise investment activities and arrangements carried out in advance work, the financial departments in the enterprise need to be responsible for the early stage of the design, in the implementation of the tax planning phase of the project requires the cooperation between the departments. In this process, not only improve the various departments on the importance of tax planning understanding, but also strengthen the relevant departments on the importance of tax planning understanding, improve the enterprise internal control system, improve the management capacity of enterprises.

Second, the purpose of tax planning is to reduce the tax burden, reduce the cost of enterprise expenditure. Enterprises generally take two methods to achieve this goal: the first is to reduce the tax burden, so that it as low as possible, the second is to defer the tax time, delay the tax time, play the value of money time. As a real estate enterprise, tax planning has great advantages for reasonable tax avoidance and the promotion of capital flow.

In the process of production and operation, business hospitality fees, publicity fees and advertising fees is a small amount of expenditure, according to the requirement that the business hospitality fee cannot be greater than 5 per thousand of the annual sales revenue, we can reasonably plan to replace the hospitality and publicity costs of the business, and the maximum amount to be deducted. According to the "tax law" on the wages and benefits of employees, but also to achieve a tax deduction before the policy, which allows enterprises to calculate the wages of workers, education funds and benefits, etc., before the tax on the full deduction.

With the popularization of the tax reform in China, the real estate enterprises should make corresponding changes according to the policy change. The implementation of tax policy in China mainly affects the tax project and production cost of real estate. After VAT changes the tax revenue calculation method mainly is carries on the deduction, for example the supplier has not issued the sales list or has issued "The material batch", the summary transportation invoice, the office supplies and the Labor protection product invoice cannot deduct, must purchase the raw material to the taxpayer to request the VAT invoice for the deduction. This change has prompted real estate enterprises to tax the value-added tax planning.

As a result of the VAT special invoice deduction time is in the invoice to postpone the date of 180 days, within the 180 days of certification can be deducted. For some enterprises, there may be a small amount of sales in a month more, if the VAT invoice will be fully certified this month will be deducted. However, the next month more sales will not be able to deduct so much, prompting more taxes. The use of VAT deductible conditions, real estate enterprises can receive VAT invoices in January do not certification, until March sales tax more time to certify VAT invoices, deduct the purchase tax has reached a reduction in March tax planning, reduce the capital in March a large number of outflows, make reasonable tax planning.

At present, China's land value-added tax has a progressive tax rate of four, reasonable tax planning can reduce the amount of tax, so that it does not exceed the critical point, in order to save unnecessary tax expenditures. First, the real estate enterprises should make planning plan in advance, calculate the value-added rate, which is the key to affect the land value-added tax. The change of the value-added rate depends on the deduction amount and the income from the property transfer. In other words, we need to make a detailed forecast of the sales price before the sales price is determined, so as to determine the prices, and pay attention to increase the relationship between the profit and negative tax of the sales price. Although it can be implemented in the future to reduce the price of sales, but before the consumer will have emotional dissatisfaction, as well as the possibility of litigation, this practice is not very implementation. Therefore, considering the feasibility of cost deduction, the deduction rate and increment value of land value-added tax can be controlled directly by increasing cost reasonably. Therefore, the use of the critical point in tax can adjust the land value-added tax rate to reduce the tax burden.

In real estate enterprises, financial risk is one of the most common risks, in real estate sales need a large amount of capital to turnover, when the existing funds for the enterprise to turnover, the bank or other enterprises need to borrow money to obtain funds. Because in the real estate enterprise's Pat the link once buys the success to need to pay the entire land transfer money, this amount will reach hundreds of millions of or a billion of. If the borrowed funds do not arrive on schedule, the financial risk will be brought to the enterprise. This huge amount of borrowing also makes tax planning a bigger opportunity, and it can be deducted before the interest tax, which is a very significant point. However, enterprises can not be in the long-term borrowing capital turnover status, but also to consider whether the enterprise can repay the debt.

Secondly, the legal risk is also a point of vigilance in tax planning, we must be legal and reasonable tax avoidance in tax planning. When the planners understand the laws and regulations and the tax authorities are not at the same time, they may produce legal risks, so that enterprises not only not to reduce the negative tax, but also may enter the minefield. Different administrative units and local departments on the tax provisions of the understanding and interpretation of different, taxpayers without thorough and comprehensive laws and regulations, will lead to the failure of tax planning, serious may also violate the law.

Furthermore, it is the risk that the relevant policies change to the planning. With the development and change of market economy, the laws and regulations promulgated by the State are adjusted correspondingly, which also brings risks to the tax planning of real estate enterprises. If the new policy is enacted, it will be possible to evade tax evasion based on previous taxes, a risk that companies are not aware of new tax policies in time.

Tax planning is a job that requires higher professional knowledge and skills, in the real estate enterprise is also a particularly important financial management work, if want to achieve the maximum reduction of tax burden to make appropriate tax planning only rely on the enterprise's own financial staff is not enough, but also dedicated to hire planners to plan to improve the rationality of the program.

Enterprises engaged in financial and tax-related workers need to have the knowledge of taxation, to grasp the latest tax regulations, in order to deal with the changes in the tax laws and regulations in China to the enterprise tax planning impact. To understand the tax laws and regulations is the prerequisite for planning, the relevant departments should try to understand the relevant tax law knowledge and make reasonable plans. At present, the Internet will be timely release of local and state administration of taxation issued the latest policies and regulations, enterprises can be acquired on the network.

In a word, reasonable tax planning can make real estate enterprises in the same industry under the fierce competition to reduce the cost of competition, it can delay the time of tax payment, give full play to the time value of the currency, achieve the maximization of the enterprise's own interests under the lawful circumstances, reduce the tax burden of enterprises, strengthen the internal management of enterprises and improve the competitive ability of enterprises in the market. Therefore, to strengthen the tax planning of enterprises, improve internal management, strengthen the level of management is the strategic approach to achieve business objectives.

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