The Research On The Construction Of Tax Assessment Indicator System Of Increment Tax On Land Value Of Real Estate Industry

Tax assessment in mature market economy countries has been widely used for a long time,however, in our country, all taxation authorities on this new study is still in the elementary stage.Establishment of tax assessment tax assessment is carried out the core, for the entire taxassessment plays a leading role in the process as a whole, whether there is a series of scientific,reasonable evaluation index determines the tax assessment can effectively be implemented. Inreality, each industry has its own production characteristics, reflected in the financial indicators,tax indicator of the presence of interprofessional natural differences, such as the real estateindustry, has its special characteristics of production and operation and tax policy. Therefore, thearticle focused on the main tax of real estate business--land value-added tax, and designed taxassessment index system with universal applicability and practicability, in order to enrich thisnew field of study.This paper is based on a real case, the tax assessment theory, combined with the real estateindustry production and management characteristics and economic activity in particular to landvalue-added tax has the characteristics, a detailed analysis of the logical relationship between thecategories of taxes, tax according to the logical relationship between financial index, landvalue-added tax in income and deductible items between the logical relation, based onhierarchical, focused on the land value added tax assessment index system. Then, combiningwith the case analysis, the article revealed the feasibility, practicability and universality of theindex system. Finally, the suggestions to improve the tax assessment indicator system ofincrement tax on land value of real estate industry are proposed.