Research On Land Appreciation Tax Liquidation Of Real Estate Development Company

Since the 90 s of last century,with China's housing system reform,the real estate market continued prosperity,creating a GDP myth..Especially in recent years,in the manufacturing economy and other real economic downturn,the real estate industry is indeed the main force of the national economy.However,in the real estate market booming,urban housing prices continue to rise,real estate speculation is serious,has become an obstacle to the healthy development of social economy.Ordinary people housing costs are too high,the flow of talent affected by housing prices have become a social instability.In recent years,the central government has become more and more attention to the regulation of the real estate market,since 2005,the annual government work report will talk about the real estate market regulation,the State Administration of Taxation repeatedly introduced dozens of real estate industry tax documents used to ensure that the sustained,stable and healthy development of the real estate market.It has been more than 20 years since the introduction of the Land Appreciation Taxin 1994.Theoretically speaking,the original intention of the land appreciation tax design is to adjust the land increment income and maintain the real estate market order.Whether the land appreciation tax levy,or subsequently introduced a new policy,which have caused great fluctuations in the stock market real estate sector,land appreciation tax control ability is evident.However,the reality of a long period of time,both in the real estate business profits,or in our local tax,the proportion of land appreciation tax is very low,the tax role is very limited.Similar to the corporate income tax,the land value-added tax to take the income minus the deduction of the project and then multiplied by the tax rate of such a calculation model,the tax law called "liquidation".However,due to various reasons,many years after the levy,land appreciation tax liquidation has been in a state of stagnation.In the country,the real strict liquidation less than 10 years,tax system design and frontline there are still many problems.For this reason,the domestic theoretical circles on the land appreciation tax liquidation research is not systematic,especially in the practical circle,the study of real estate development projects land appreciation tax liquidation case is still very limited.International,only mainland China,Taiwan,South Korea,Italy levy land appreciation tax,because of their economic environment is very different,it is very limited to learn from.Based on the research on the liquidation of land appreciation tax in real estate development projects in a certain area in Chongqing,the paper looks at the problems of ubiquitous problems from the taxation system design and implementation of land appreciation tax.It has a comprehensive analysis of land appreciation tax liquidation problems from the enterprise itself,the tax system,the collection department,local government,industry management.At the same time,it proposed to improve the real estate development enterprises land appreciation tax settlement proposals,such as the national macro-level,industry level,corporate micro-level.This paper introduces the M real estate development company 's land appreciation tax liquidation case to prove the general problem in the real estate development enterprise,at the same time,the paper policy analysis of the divergence between the real estate development company and the tax authorities.In order to make this theory more practical significance,not only the relevant theoretical research,more real case with evidence,it has a certain significance to promote China's land appreciation tax theory research,especially the combination of theory and practice.