At present, my country’s economy is under great downward pressure. The state has introduced many regulatory policies on the real estate industry to restrain the sales prices of products developed by real estate companies. This puts real estate companies under tremendous pressure. Tax payment is an important expenditure of real estate companies. Attention has been paid, and more and more real estate companies are conducting tax planning. The tax calculation of real estate companies is generally adjusted on the basis of accounting, to study the impact of the new accounting standards on the tax planning of real estate companies, summarize the principles of tax planning for real estate companies, and propose tax planning from both land value added and corporate income taxes. Ideas .

The Ministry of Finance’s "Accounting Standards for Business Enterprises No. 14-Revenue" notice requires that companies listed at home and abroad at the same time as well as companies listed overseas and adopt International Financial Reporting Standards or Accounting Standards for Business Enterprises to prepare financial statements, starting from January 1, 2018 Implementation; other domestic listed companies will take effect on January 1, 2020; non-listed companies that implement the Accounting Standards for Business Enterprises will take effect on January 1, 2021. The promulgation of this accounting standard has had a significant impact on the revenue recognition of the real estate industry. The old accounting standards stipulate that the timing of revenue recognition is based on the transfer of risk rewards, which has led to a lag in revenue recognition for development products sold by real estate companies.