Research On The Land Value-added Tax Planning Of LYLS Real Estate Co., Ltd

As a pillar industry, the existence of the real estate industry has its important position, it has promoted the continuous development of national economy, real estate development experience during different stages, and each stage has its own characteristics, it involves more tax revenue, such as:business taxes and add, enterprise income tax, land value-added tax, deed tax, land use tax, etc, and tax policy is also more complex.Real estate development enterprise one of the main tax of land tax is the tax department to pay special attention to the key tax sources, specific execution of its implement level 4 super rate of progressive tax rate, based on what appreciation for duty, under the situation of rising housing prices in recent years, land value-added tax rate is significantly higher than other real estate development enterprises to pay taxes, which need more to focus on.In recent years, in the face of the rapid spread of the real estate market, land value-added tax collects pay also had the trend of widening.In February 2007, in view of the land value-added tax, the state administration of taxation turned from the original "advance" to "clearing", the release of a new way to a certain extent prompted the land value-added tax to present further aggravate the situation.Since 2009, combining with the real estate market overheating situation,the ministry of finance and the state administration of taxation in our country haved Issued many policy limit file successively in th respect of Land value added tax of clearing, collection and supervision, etc, in order to stabilize the real estate market’s normal operation and avoid the extreme economic impact, the tax authorities at a later date to the land value-added tax levy and management have increasingly stringent trend. Therefore, how to the legal, compliance, on the basis of an effective and efficient land value-added tax planning, reasonably reduce the tax expenditure, will become the important problems in real estate development enterprises to be solved urgently.A reasonable and legitimate land value-added tax planning scheme, not only can help enterprises to save cost, ensure the profit maximization, but also can make the real estate enterprise management will tax management, and its decision-making mechanism, introduced risk awareness, to maximize the enterprise value.Taking LYLS Real Estate Co., Ltd, land value-added tax environment as the background in this paper, we use a combination of theory and case, quantitative and qualitative analysis, summarized and inductive analysis method, the method of combining the overall analysis of company tax situation, financial situation, development situation and problems existing in the process of tax planning, and to illustrate its existed in the development of land value-added tax on real estate project, the feasibility of tax planning and space.In the process of planning, we respectively Select four different planning scheme in the basis of the characteristics of different formats, which include pricing skills planning method, cost planning method, split the contract of sale planning method, the company organization planning method, and contrast the tax planning of income before and after comparison,to ensure that the chosen planning scheme is reasonable and effective, and to achieve the goal of tax, finally it is concluded that case.The main innovation in this article:as a second-tier cities,The development of plate LYLS Real Estate Co., Ltd cover such as residential, villas, houses, apartments, commercial, hotels, and other forms, forms a relatively comprehensive, according to the scheme of design plan of the formats, this rare in other works of research;Introduction of a tax planning risk concept, we analyze the potential risks and risks which exist in land value-added tax planning, and put forward the constructive measures to prevent.