| After 18 th congress of the communist party of China,Along with the New Deal of “Xi-Li”, The Political & Economy of China has entered a new period. 2012,The implementation of the business tax changing to VAT in some areas indicates that the reform of the fiscal and taxation systems with structural tax cuts to start up the pace of reform, and indicates the reform of the fiscal and taxation systems has entered into the new normal, too. With the deepening reform of the fiscal and taxation systems, business tax which is administrated by Local tax Bureau will be gradually withdrew from the historical stage. In recent years, a little tax categories which is also administrated by Local tax Bureau——Land value added tax receives growing concern.After more than a decade of land value-added tax liquidation,The Guangzhou local taxation bureau has carried on positive exploration in project management, liquidation procedures and policy refinement of land value-added tax, and gradually builds up standard and orderly management system of the land value-added tax.Land value added tax is imposed to regulate the real estate market profits, standardize the real estate market development.It not only plays the role of accumulating wealth,but also guides healthy development of real estate market. However, Land value added tax is complicated in calculate, high cost of administration, repetition of the object of taxation, which always is a big flaw of this tax categories. Even Local taxation bureau has rich management experience, it cannot be overcome and crossed. But it cannot be denied that under the impetus of the central policy, the role of accumulating wealth of land value-added tax is highly effective. 2014, Land value-added tax revenue of Guangzhou in the proportion for the first time is more than 10% of local tax revenue,has Become a renascent in local fiscal revenue. Land value-added tax liquidation not only adjusts large profits of the real estate developers, but also contributes more and more to local finance income, and provides more chances of employment to tax, accounting, engineering cost, real estate assessment agencies., and promotes the relevant personnel ability indirectly. Meanwhile, Land value-added tax liquidation improves the ability of the local tax authorities to manage tax sources, and promotes the tax authorities to cooperate with intermediary agencies.This paper will introduce the background of levying the land value-added tax, the dispute of efficiency of Land value-added tax collection in theoretical circle, the policy changes of Land value-added tax, and the necessity of land value-added tax liquidation. on basis of the case analysis in Guangzhou, this paper analyzed the current situation of land value-added tax, income situation of land value-added tax in Guangzhou and the role of land value-added tax in the local finance. By analyzing the land value-added tax liquidation of V company real estate development projects, this paper put forward combining the evaluation of land value-added tax, establishing a land value-added tax liquidation team to review paperwork and on-spot inspection as the main means, and strengthening the interaction with the enterprise to gain the support of real estate enterprises, These above-mentioned methods will solve the land value-added tax liquidation problem, and inspire us developing and reforming direction of land value-added tax.through the analysis of land value-added tax liquidation cases,To sum up the experiences of the liquidation, the analysis of the effect of land value-added tax liquidation of the real estate market。This article will discuss how to reform and perfect the real estate tax system under the new normal. |
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