Game Analysis of Implementing Effective Tax Planning on Real Estate Enterprises

摘要

Due to the amount of investment in real estate enterprises, and involving diversities of taxes, the tax cost is an important factor which affects the profit levels. Through tax planning, real estate taxes can be reduced to obtain tax benefits, enterprises can reduce their tax burden and reduce operating costs. In this paper, we introduce game theory to the study of real estate tax planning, through building a game model and the analysis of the interests of tax planning between the real estate enterprises and tax authorities, in order to achieve the maximization of the overall interests of the enterprises, it is proposed that the real estate businesses should focus on their own operating characteristics, strive to improve financial management, use a variety of legitimate channels to implement tax planning, have an eye on both tactical planning and strategic planning, and pay attention to the risk of tax planning.