Land Value-added Tax Liquidation Case Analysis Of PL Real Estate Development Enterprise

Real estate tax revenue is the national finance tax income main source, is the importantsource of local fiscal revenue, and the land value-added tax burden of real estate developmententerprises are one of the major types of taxes. With the national macroeconomic regulationand control policy continues, how the land value-added tax of tax collection andadministration, has become the emphasis and difficulty in land tax section collection. At thesame time, as companies can reasonably and effectively carried out on the land value-addedtax planning, real estate development is directly related to the survival and development of theenterprise.Paper choose PL real estate development enterprise land value-added tax liquidationcases as the research object, the PL of real estate development enterprise managementbackground, financial and tax conditions were introduced briefly, and in the process of theland value-added tax liquidation the controversial point in-depth analysis of the taxationauthority, which respectively from the Angle of enterprise summarizes how the landvalue-added tax and tax planning from the perspective of the tax authority summarize how theland value-added tax audit.First of all, the thesis combines the domestic and foreign about the development of landvalue-added tax and a sense of research literature, combed and summarized, for PL real estatedevelopment enterprise land value-added tax liquidation cases analysis provide the necessarytheoretical basis and analysis.Secondly, the thesis with PL real estate development enterprise land value-added taxliquidation as a case, a detailed analysis of PL company management background, financial,tax, etc. Based on the land value-added tax liquidation to PL real estate development companyin the audit results and enterprise and the tax authorities in policy understanding, appreciation,and hence the determination of the controversy over point is analyzed, and concluded the twois how to reach a consensus.Finally, by case enlightenment, from the perspective of enterprise summary how toreasonable use of special project deduction, reasonable division during the development costsand expenses, and reasonable adjustment real estate sales revenue from three aspects of landVAT tax planning, from the perspective of the tax authority at the same time summarizes howthe land value-added tax audit.To sum up, the real estate development enterprises in the land value-added tax planning, how to determine the scope of taxation, tax calculation basis and preferential tax policies, etc.,the design of land value-added tax planning scheme. Both reasonable and legitimate controlproject amount is the most effective planning, and flexible use of the preferential tax policy,both influence each other and restraining each other, cannot be completely separated. In thestate and local taxes collection and management is more and more strict conditions, the meansof tax planning according to diversification. Therefore, testing the tax authorities in the realestate land value-added tax liquidation, the need to constantly strengthen collection andmanagement and policy compliance.