This paper analyzed the present situation of the land appreciation tax collection in our country, which is loss seriously, and the loss is caused by tax avoidance. Secondly, according to the above methods in collecting behavior regulation of the real estate enterprises to evade land value has carried on the discussion on the theory and practice; finally, two real estate enterprises behavior were analyzed, one is cooperative construction policy, the other is the real estate enterprises use equity transfer in the form of transfer of land, the conclusion: first, cooperative housing applicable tax preferential policies in tax practice that is very strict, not for tax avoidance, the space of real estate enterprises; second, real estate enterprises use equity transfer of land did not cause the loss of tax, but transferred to the one who buy the land. |