Research On The Land VAT Management Of Real Estate Enterprise In City D

Since our country began to levy land value-added tax on January 1st,1994, the tax authorities has been faced a lot of problems in the process of tax administration, subjectively because the quality of tax authority personnel is uneven and the policy implementation of collection management does not reach the designated position, and in terms of the taxpayers, it is difficult to grasp the land value-added tax policies which leads to a reasonable motivation of tax avoidance or evasion; objectively, due to the complicated system of land value-added tax, the period of real estate development project construction is long. The emergence of the problem will not only decrease the efficiency of land value-added tax, but also increase the cost of tax revenue and public expenses.For the various problems in land value-added tax collection and management in D city, this paper applies the theories including tax manipulation, tax on control and market failure, combines the analysis of real estate land value-added tax revenue with mending data of the D city, and imitates advanced experience from foreign and Taiwan, China in land value-added tax management. This paper emphasizes six main aspects containing the construction of the project development and construction supervision, "line" liquidation process, develop tax service and tax service soft environment, land value-added tax collection and management procedures, and the extraction of illegal evidence. It analyses the essence of the problems, puts forward opinions and suggestions one by one and exactly aims at the problems existing in the tax collection. Under the premise of not abolishing land value-added tax, this paper is presented to optimize and improve the land value-added tax to make the burden more fair and reasonable, continuously increase the tax efficiency, thoroughly stipulate the land value-added tax, promote a healthy development of real estate enterprises, and make a solid foundation for the whole organization work of our tax sources.