A Study On Real Estate Land Appreciation Tax Planning

Since China’s reform and opening up, rapid economic development, one of the most representative is the rapid rise in the real estate industry, real estate industry has become the indispensable pillar industry in national economy. In recent years, China’s economy faces downward pressure is more and more big, the industry environment facing the real estate industry has become more and more bad, also more and more fierce competition, the real estate enterprises face unprecedented test. In this context of enterprise financial management level become an important means to control operating costs, improve the economic benefit. Tax expenditure is an important part of the real estate enterprise cost, real estate enterprises sales revenue accounted for 15%to 20%. Tax planning can to a certain extent, reduce the tax burden of real estate enterprises, to improve the enterprise competition ability. Tax planning as a way of management is becoming more and more attention by real estate enterprises, the research of real estate enterprise tax planning has its necessity. Land value added tax is one of the important tax of real estate enterprises, adopt super rate of progressive tax rate, tax rate lowest thirty percent, the highest, at sixty percent, complicated calculation, planning a large space, so the real estate enterprises generally attach great importance to the tax planning of land value-added tax. Aiming at the importance of land value-added tax, this paper focuses on the theoretical knowledge of tax planning and the necessity of land VAT tax planning and the analysis of existing problems,combining the concrete case in detail to the VAT tax planning of land, try to make the land value-added tax planning people have a more clear and accurate understanding,in order to better practice in actual work.This article take the case analysis, the comprehensive detailed analysis of A real estate enterprise M project land VAT tax planning, the full text content is as follows:The first part, introduction. The main content of this part is introduced in this paper, the significance of the topic and background, research status at home and abroad, research ideas and methods and the basic structure of this paper as well as innovative and inadequate.The second part, the basic theory of tax planning. This paper introduces the basic theory of tax planning, including the definition and characteristics of tax planning and the basic ways of tax planning.The third part, the land VAT tax planning problems and necessity. This partmainly introduces the real estate enterprises in China to VAT tax planning problems existing in the process of land and land value-added tax the significance and necessity of tax planning.The fourth part, case body. Introduces A basic situation of real estate enterprise M project is introduced, and relevant data, to introduce the fifth part M project land VAT tax planning program to prepare.The fifth part, case analysis. Combined with A fourth part of A specific measure data of real estate enterprise M project, for A specific tax planning of land value-added tax of real estate enterprise M project analysis, this part is mainly on each link may involve point of land value-added tax planning combined with the case are analyzed in detail.The sixth part, Suggestions for land VAT tax planning for real estate enterprises.The last part is to the real estate enterprise widespread land VAT tax planning method is summarized, in the process of summarizing combined with cases, this paper can make readers more clear understanding of the real estate enterprise land VAT tax planning methods, to be able to better use in practical work.