The Land Value-added Tax Is Cleared To The Hongguang Real Estate Company Research Of The Practice

The value-added tax of land has been receiving much concern all the time as one of thenational macro adjustments and controls important means. Especially began to implement thevalue-added tax of land to clear to the investment enterprise of the real estate from February 1this year, with great influence on market of real estate. But, could this new policies be reallyimplemented effectively? Become"the air conditioner"too? Everybody waits and sees.This text has introduced the background of the market of domestic real estate and currentsituation of the market of real estate at present at first. Secondly, it has explained the landvalue-added tax system and course of development of our country in detail. Moreover, it takesthe 55th massif of what Hongguang property firm develops as an example, uses the incomeanalytic approach of the cost, change of the profit rate of this project before and aftercalculating the value-added tax is cleared unearthedly. Finally, clear in the value-added tax ofland in the adjustment of the front and back development policy from Hongguang propertyfirm, the macroscopical decision to the investment enterprise of the real estate of this newpolicies of shining upon out influences, thus reflect the future on the market of national realestate changes the pattern.