Research On The Land Value-added Tax Planning Of A Real Estate Co.,Ltd

It is known that the level of economic development is the most important standard to measure a country’s strength and its international status,so how to promote China’s economic development,enhance China’s comprehensive national strength and national competitiveness is an eternal topic in China.The real estate enterprise belongs to the pillar industry of our country,whose development reflects the development of China’s economy to a large extent.It is regarded as a signal lamp of the economy.At present,China’s economy change rapidly,many complicated problems in the real estate industry,in order to solve the problem,China’s repeated tax policy adjustment,and land value-added tax is one of the most important tax of real estate enterprises,as a direct impact on the cost of real estate corporate profits,how to reduce the land appreciation tax of real estate enterprises become an important the topic of promoting its development.In this paper,in the form of case analysis,using the method of combining theory and practice,to A real estate development company as the research object,through analyzing the basic situation of the introduction,explain the feasibility and necessity of tax planning,combined with the knowledge of the tax law,the combination of theory and Practice,through reasonable tax planning methods.Find suitable for their tax planning methods,so as to achieve the effect of increased profits tax.First of all,the thesis summarized the basic situation,finishing A real estate development enterprises and tax situation,project scale and sales,from small to large to the national level,the enterprise itself also land value-added tax planning necessity and feasibility.Second,case analysis.This part is the core part of this thesis,based on the introduction of the theory and the case,according to the specific situation of A real estate,according to the study of land value-added tax knowledge,puts forward four different methods of tax planning,including ordinary residential and non ordinary residential merger and separation,strengthen the supporting facilities,and two separate sales company sales of four methods.By comparing the results of the four methods,the paper compares the tax planning method.Finally,case summary.This part is the summary and sublimation of the thesis.According to the tax law,the author in the tax office practice and understanding,literature books,summed up the enterprise tax planning risk may exist when the land value-added tax,and continue to take A as an example to put forward the corresponding risk countermeasures.In summary,this paper aims to analyze the A real estate development enterprises,land value-added tax planning,tax planning is the enterprise to see the feasibility,and thus,to encourage enterprises to focus on planning risk and actively carry out tax planning.