Case analysis of tax payment

Scheme 1: Guo Hong Real Estate Company raises 50 million yuan, and all kinds of funds are100000 yuan. Then, the turnover tax burden of the company is: the payable business tax is (5000+ 1000) × 5% = 300 (ten thousand yuan); Urban construction tax payable is 300× 7% = 2 1 (ten thousand yuan); Additional education fee payable is 300× 3% = 9 (ten thousand yuan); The turnover tax burden of Guo Hong real estate company * * * is 300+2 1+9 = 330 (ten thousand yuan).

Scheme 2: Guo Hong real estate company only collects 50 million yuan in the process of real estate sales, and other related collection funds are collected by Guo Hong property management company, and the property management company collects a handling fee of 1%. The tax burden of Guo Hong Property Management Company is: payable business tax 10× 5% = 0.5 (ten thousand yuan), payable urban construction tax 0.5× 7% = 0.035 (ten thousand yuan), payable education surcharge 0.5× 3% = 0.0 15 (ten thousand yuan), The turnover tax burden of this property management company * the tax burden of Guo Hong Real Estate Company is: payable business tax 5000× 5% = 250 (ten thousand yuan), payable urban construction tax 250× 7% = 17.5 (ten thousand yuan), payable education surcharge 250× 3% = 7.5 (ten thousand yuan), and the turnover tax burden of this company is 250.

The total tax burden of real estate companies and property management companies is 0.55+275 = 275.55 (ten thousand yuan).

Scheme 1 bears 330-275.55 = 54.45 (ten thousand yuan) more turnover tax than scheme 2. It can be seen that through reasonable tax planning, the necessary division of the business of real estate companies in the sales process can not only reduce the tax expenditure of real estate companies, but also not increase the tax burden of property management companies.