Research On Land Appreciation Tax Planning Of YR Project In DH Real Estate Development Company

In recent years, the states and local governments have issued a lot of regulation policies about promoting the development of the real estate industry. On December 21st in 2015, the work conference of central economy stressed the need to destocking, and proposed five measures to resolve the inventory of real estate stock; In 2016, the main tone unchanged; upon " steady growth" economic policy, Chinese growth in the real estate market is still little margin for error at present, from the point of view has been introduced to tighten policy, local governments are also relatively cautious, the regulation of the "sense of proportion" is very obvious; coupled with the new multi class loose typed regulation has regulated in place, further relaxation of space is very limited, it can only according to the specific situation. According to CRIC data, it shows that from January to September in 2016, 52 key cities' commercial housings have totally deal 280 million square meters, which has significantly increased 31% compared with the same period last year. This is also maintained a high level of consistency with the National Bureau of statistics released the cumulative growth rate of commercial housing sales area(24.5%). Thus it can be seen that in the real estate market, "tax" is getting stronger and stronger, how to reasonably use the preferential policies of tax reduction and the development cost and cost of land appreciation tax is the key point of real estate development enterprises to make strategic decisions.In this paper, I take Shenyang Research on Land Appreciation Tax Planning of YR Project in DH Real Estate Development Company as the research object; take a combination of theory and practical case study method. Introduce the method of land appreciation tax and tax planning, put forward five kinds of land appreciation tax planning ideas, And then expound the status of Research on Land Appreciation Tax Planning of YR Project in DH Real Estate Development Company, introduce the DH real estate Development Company and YR basic situation of the project, the status analysis of YR Project land appreciation tax, respectively by using Tax preference planning method,Liquidation time planning method, Critical point analysis method, Decentralized operating income planning method, and Marketing strategy selection planning method for scheme selection design. Through analysis and comparison, compared with four kinds of tax planning, the marketing strategy selection planning method is more suitable for DH Real Estate Development Company YR Project at this stage of scheme design, which is not restricted by the front four paragraphs,through safeguard measures it can both maximize the total amount of tax saving and minimize the risk of tax saving, obtain comprehensive income of the project, to realize the target of land appreciation tax planning.This paper consists of five parts:The first part is the introduction, including the research background and significance,literature review, research methods and main contents.The second part is the summary of the land appreciation tax and the ideas of tax planning.The third part is the case study of DH real estate Development Company planning the land appreciation tax.The fourth part is aiming at the case study of Research on Land Appreciation Tax Planning of YR Project in DH Real Estate Development Company to raise program planning.The fifth part puts forward the final selection of planning scheme and safeguard measures of this paper.