LAT Planning Of ZL Property Co.Ltd

The tax revenue preparation is the taxpayer within the legal framework, the use of tax policy, the investment, operation, management, decision making and other economic activities and reasonable planning and arrangements, to achieve the objective of minimizing the behavior of tax. The real estate industry is one of pillar of the economy of our country, has played a decisive role position in the national economic system, at the same time, the real estate industry is the tax special inspection of objects. The industry involves the land value-added tax, business tax, enterprise income tax, but in recent years, land value-added tax increases obviously, which is related to the land value-added tax rate of four level progressive tax system design. Therefore, land value-added tax planning has become the urgent need for research.This paper is written from the land appreciation tax planning perspective, through a complete real estate project development, sales of case, real estate enterprises and how to use tax policies for tax planning, and through analysis and comparison, determine the optimal scheme of tax planning, so as to reduce the tax burden of enterprises, increases the profits. Finally, the specific problems existing in this case in the planning process, the scheme is given comprehensive analysis of each tax planning. The full text is divided into four parts:The first chapter is the introduction, firstly introduces the background and significance of the topic, and then explains the research methods, the main contents, the innovation and the deficiency.The second chapter describes the development status and the tax burden of the real estate industry, this leads to the planning target:the rapid growth of the land value-added tax. The article points out that the real estate industry in recent years do not develop rapidly,but the land value-added tax is climbing and points out the necessity of land value-added tax planning enterprise. And then,the article introduces the main means of land value-added tax planning of real estate companies in theory:the company form of organization planning, using reasonable pricing planning, using reasonable deduction plan and the approved levy process planning.The third chapter introduces the land VAT tax planning analysis of LongGang project of ZL property.This paper first introduces the details of the case, and gives the data measured before profit tax planning of enterprises, and laid the foundation for the analysis. Then the property uses the organization form of enterprise tax planning methods, reasonable pricing methods of tax planning, reasonable deduction methods of tax planning, verification collection of enterprise land VAT tax planning.Finally the selection of tax planning is necessary and introduce the reason.The fourth chapter describes that after the selection of land value-added tax planning,the paper should combine the theory with evaluation tax planning scheme in practice and put forward the suggestion for the property.At last, the introduction of ZL is in order to inspire the whole real estate to use the reasonable LAT tax planning.