Study On Tax Planning Of Land Value-added Tax Liquidation

The high prices of real estate in our country has become an important factoraffecting the quality of life offered. As producer and seller of real estate, real estatedevelopment enterprises’ profits linked to the price directly. For real estate companies,clearly land tax increases their tax level to a certain extent, affecting the profits of thereal estate business. Therefore, tax planning of the land value-added tax liquidationbusiness will become a focus of attention.This paper studied the liquidation of land value-added tax planning issues.Realestate companies should have their tax planning on all aspects of the real estatebusiness liquidation land tax legally and with reason.By reading the literature,thispaper discusses issues related to the theory of land value-added tax liquidation,including the theory of development land tax, the history of land tax, land tax impactof the liquidation and the concept and basic methods of tax planning in the secondchapter. In the third chapter,it analyzes the influencing factors and the need forcommon method of land value-added tax liquidation tax planning issues and problems.The fourth chapter, the author,through the study of real estate development businesscase, use a comparative analysis of different planning schemes,finding real estatedevelopment companies can obtain through various sales pricing strategy to achievethe standard exemption from tax, and when real estate development companies cannot enjoy the benefits, you can also find the best critical point of sales revenue andprofit after tax; in addition,this paper also considered the personal income tax, findingthe year-end awards included in administrative expenses will affect land taxdeductible items, and also affect the after-tax income of employees.