Land Tax VAT Tax Planning Study

Tax planning refers to the taxpayer in the premise of following the law, the use of some skills and methods, the operation process of a company's scientific, reasonable and careful arrangements, in order to pay less, a financial management holdover purpose. With the national value-added tax has continued to develop new policy on land, supervision and strengthen the management of the work of clearing the land value-added tax, land appreciation tax efforts to play a regulatory role. From 2012 to 2014 the land value-added tax and real estate development enterprises increased year by year and the growth rate rising rapidly, so the land value-added tax has become an important factor affecting the real estate enterprises total profit, land value-added tax planning the work of real estate enterprises has been very urgent needs through the legitimate way.This paper takes TH real estate development company as a case, the land value-added tax tax planning theory and the related tax policy as the basis for the specific case analysis, through literature research, qualitative analysis and quantitative analysis method, case analysis method, establish the feasible scheme of tax planning according to the specific situation of TH real estate development company, benefit analysis and a variety of specific tax planning. Finally establish the best tax planning scheme for TH real estate development company, to achieve the purpose of reasonable tax, greatly reduces the enterprise tax cost. In the process analysis of TH Real Estate Company land value-added tax planning case, through process audit the accounting situation, detailed observation understanding on the enterprise, financial and personnel exchanges and personal experience judgment, then summarizes the enterprise in the presence of tax planning issues, and The existence of the cause of the problem of specific analysis, formulated the related tax planning risk prevention measures. The results of this study can also used in industry related enterprises, such research results benefit can be expanded, for other enterprises and reasonable to reduce tax costs provide a powerful way.This paper consists of six chapters, the main contents are as follows:the second chapter tax planning theory, mainly describes the land value-added tax tax planning theory, which lays the theoretical foundation for the case analysis of TH Real Estate Company; analysis of tax liquidation case by third chapter TH Real Estate Company land, this chapter is the main content of this paper writing, mainly describes the basic situation TH Real Estate Company, the basic situation of development projects, the whole process to determine the settlement of land value-added tax income and deductions, making tax planning for the project and analyze the specific benefits; the fourth chapter in the analysis of TH Real Estate Company in the tax planning problems and causes, this chapter discussed the enterprise from different angles in the presence of tax planning issues and cannot cause tax planning; the fifth chapter TH Real Estate Company land value-added tax planning strategy with the wind Risk prevention measures, in the third chapter of the specific case of tax planning based on the analysis of the enterprise to develop specific tax planning strategies, as well as the corresponding risk prevention measures.