A Study On The Development Of Ordinary Residential Under Clearing Of Land Value-added Tax Policy

Land value added tax is an important tax which is related with realty corporation, and is an important control method for the state to control its realty industry as well. The land value added tax become more and more important and attract more and more people's focus in recent 2 years. After the policy of land value added tax liquidation come out, the impact of the policy shall be fully understood by the related realty corporation, and so does related countermeasure, that's the reason for the following nalysis within the text:First of all, this article on the history of the development land tax, land value-added elements of the tax system, land value-added tax in the regulation of the liquidation policy and research ideas, pointing out that clearing the land value-added tax policy is not a temporary control measures, the implementation will go a long time. Then, by analyzing the value-added tax of land clearing on the impact of the real estate industry, real estate companies to put forward through the development of ordinary residential houses to reduce the land value-added role in clearing the negative idea.Secondly, the general levy on the development of the concept of residential, this article analyzed how the revenue and cost by controlling the ratio of the relevant tax planning; analysis of residential real estate companies to develop the feasibility of the ordinary. From a theoretical point of view on the development of ordinary residential housing related research.At last, start from the actual practice to study and analyze the phase during the normal merchandising house development and the key control points during different phase.In this paper, both theory and practice, analysis of value-added tax in the land clearing policy, real estate, how to carry out the ordinary business of residential real estate development, real estate companies to provide an alternative development model.