Real Estate Development Enterprise Land Appreciation Tax Planning Research

Tax planning is taxpayer that make full use of the tax preferential policy within the scope of the law, and based on management, investment and financing, decision-making, and a series of economic activities make the plan and reasonable arrangement beforehand, so as to minimize tax expenditures of a kind of behavior. Real estate industry as a new economic growth point, its status is increasingly prominent in the national economy, and already successive years has been inspected by the state administration of taxation as the tax special inspection object. Real estate taxes are mainly involved in the business tax and land appreciation tax, enterprise income tax, etc. But in recent years the land appreciation tax revenue increases obviously higher than other taxes, because our country land appreciation tax rate uses 4 super plan impose value, namely, much more value less, no less value not levy. Additionally the state administration of taxation issued on real estate development enterprise land appreciation tax liquidation of provisions, from February 1,2007, the land appreciation tax paid by previous "Yu Zheng system" to "settlement system" so as to land appreciation tax on real estate development enterprises accounted for tax further. Therefore, how to effectively carry out land appreciation tax planning will inevitably be in the present and the future development of enterprises an important research topic.This paper is from the land appreciation tax planning perspective, through the introduction of the estate enterprise cases of development, sales, discusses how to use the preferential tax policies for tax planning on real estate enterprises. Through the analysis and comparison of the enterprise, and find the best tax planning method to reduce the burden of enterprises, and realize the best profitability. The article is divided into four chapters: The first chapter is introduction. This chapter presents the land appreciation tax collection of background and with the development of real estate industry, especially the land appreciation tax revenue growth ratio increases year by year, real estate has become an important source of revenue. Also point out the main research analysis method and the main contents.The second chapter is the development of real estate industry in China and the tax situation. This chapter firstly introduces the development of the real estate market in China and the general introduction of land appreciation tax, with the economic recovery and the housing warmed sales, government successively put forward a series of measures to curb property of macro economic rise rapidly, Secondly introduces various industry tax situation and the main categories of taxes, and the land appreciation tax significantly is higher than other taxes, mainly is the tax authorities at all levels should strengthen the land appreciation tax collection and management and real estate rising volume, next introduces tax bureau of our city tax in China for the real estate tax and land appreciation tax liquidation of the relevant regulations.The third chapter is the necessity of the land appreciation tax planning and main method of real estate development enterprises. This chapter firstly introduces the necessity of land appreciation tax planning, Secondly introduces the main method of land appreciation tax planning, use the organization forms of tax planning, this paper introduces to set up a sales company and the architectural decoration company, Through the reasonable pricing for tax planning, Select projects accounting method for tax planning, Using the special provisions for tax deductible items, mainly introduced the interest deduct method and increase input in public facilities for tax planning, Using the measures for verification collection of tax planning.The fourth chapter is real estate development enterprise land appreciation tax planning case analysis. This chapter is mainly used the method of land appreciation tax planning and actual case for business tax planning, through comparing, analyzing and find the best method of tax planning.