(I) Planning real estate tax from the scope of taxation According to the provisions of the tax law, real estate tax is levied in cities, counties, towns and industrial and mining areas. This means that property outside this range does not have to pay property tax. Therefore, some taxpayers who are not very dependent on lots can make tax planning accordingly. For example, some agricultural and sideline products often need a certain number of warehouses for production and operation. If these warehouses are located in the county town, whether they are used or not, a large amount of property tax and land use tax will be calculated and paid every year according to the regulations, while the warehouses are built in the rural areas near the suburbs. Although remote, the transportation is convenient and has little impact on the company's operation, so this cost can be saved every year. (II) Tax planning of real estate tax based on tax basis The tax basis of real estate tax is the taxable value of real estate or the rental income of real estate, so tax planning of real estate tax can be carried out according to the use of real estate. 1. Tax planning of self-use property The property tax of self-use property is calculated and paid according to the residual value after deducting 10%-30% from the original value of the property. Therefore, the space of real estate tax planning lies in clarifying the concept and scope of real estate and reasonably reducing the original value of real estate. (1) Reasonable division of real estate The original value tax law stipulates that "real estate" is property in the form of houses. A house refers to a place with a roof and enclosed structure (with walls or columns on both sides), which can shelter from the wind and rain, entertain, live or store materials. Property tax is not levied on buildings that are independent of houses, but ancillary facilities that are inseparable from houses or supporting facilities that are generally not priced separately need to be merged into the original value of the original houses to levy property tax. This requires us to properly divide housing and non-housing buildings and various ancillary facilities and supporting facilities, list them separately and account for them separately. (2) Correctly Accounting for Land Price The tax law stipulates that the original price of a house should be accounted for in accordance with the relevant accounting regulations of the state, while the Accounting Standards for Business Enterprises No.6-Intangible stipulates that the acquired land use right should usually be recognized as intangible assets. Self-built factories and other buildings, the relevant land use rights and buildings should be dealt with separately. The price paid for the purchase of land and buildings shall be shared between buildings and land use rights; If it is difficult to allocate it reasonably, it should all be regarded as fixed assets. In other words, for the self-built and outsourced housing business, the land use right is required to be accounted for separately as intangible assets, and the "fixed assets" subject does not include the fees paid for not obtaining the land use right. Therefore, when purchasing land and buildings, enterprises must reasonably allocate the price of buildings and land according to the principle of "matching" and deal with them separately. (3) Clean up the registered property in time. In the production process, property damage, scrapping and over-time use are inevitable. As a fixed asset, the original value of real estate account is the basic data for calculating property tax, and its liquidation can directly affect the taxable income of property tax. Therefore, enterprises must check the operation of houses and inseparable ancillary equipment in time, do a good job in property cleaning and registration, declare property losses to tax authorities in time, and reduce the tax burden. (4) Changing the repair methods of real estate and ancillary facilities The tax law stipulates that if the repair expenditure of fixed assets reaches more than 50% of that of tax basis when it is acquired, or the service life of fixed assets is extended for more than 2 years after repair, the tax basis of fixed assets should be increased. Therefore, when maintaining real estate, we break down the capital major repair expenditure of real estate into several profitable minor repair expenditures, so that each repair expenditure is below the limit, so that each repair expenditure can be directly deducted from the profit and loss without increasing the tax basis of real estate, thus reducing the burden of property tax accordingly. 2. Tax planning of leased property According to the provisions of the tax law, the property is leased, and the tax should be calculated based on the rental income of the property. Therefore, the key to the tax planning of rental housing lies in how to calculate the rental income correctly. (1) Reasonably break down the rental income. At present, it is not only the housing facilities themselves, but also some ancillary facilities and supporting services inside and outside the house, such as machines, office appliances and ancillary supplies. The tax law does not levy property tax on these facilities. When we sign a house lease agreement, we often put the property and these facilities together to calculate the rent, which invisibly increases the tax burden of enterprises. Therefore, when signing a house lease contract, the rental income should be divided reasonably and effectively, and the use fee income should be calculated separately for ancillary facilities and supporting service fees to reduce the tax burden of property tax. (2) Many enterprises sublet through affiliated enterprises and affiliated offices. If the enterprise is located in a remote place, we can consider renting the idle property to an affiliated enterprise, and then the affiliated enterprise will rent it out. Since the affiliated enterprise is not the property owner, but only the sublessor, according to the tax law, the sublease is not subject to property tax. In this way, we can change the way of renting from direct rent to sublease, and reduce the overall tax burden of enterprises.