A Case Study Of D Company On The Land Appreciation Tax Liquidation Based On The Tax Administration

In recent years,China's real estate development was developed vigorously,and demand for residential property has always been high.Real estate prices in the round of policy restrictions continue to rise.The real estate industry is also a prominent public property industry,as social public opinion for the high degree of concern about housing prices,and the social economy and the real estate industry are closely related.The government need to correctly exercise the intervention,regulation functions.Land appreciation tax is one of the local tax.Real estate development enterprises are the main taxpayers of land appreciation tax.Land appreciation tax to the real estate transfer income minus the value of the deduction of the project as the object of taxation.In accordance with the over-rate appreciation forehead goes beyond the value of the amount of deductions the rate of excessive progressive taxation is applied,that is,the higher the value-added rate,the more tax burden,On the regulation of land value-added benefits as the main function.In this paper,the real estate development enterprises in China's land appreciation tax liquidation system after the interpretation of that land appreciation tax tax to play a regulatory function,mainly rely on liquidation management on the audit levy.February 1,2007,China began to implement the State Administration of Taxation[2006] No.187,in the practice of tax collection and management began to pay attention to land appreciation tax liquidation management.However,the implementation of the land appreciation tax policy in the actual tax collection and management activities in the face of difficulties,namely: First,the daily management of land appreciation tax is not standardized,the relevant tax collection is insufficient.Second,the land appreciation tax liquidation management is not in place,a large number of liquidation project backlog.After replace business tax with value-added tax,land appreciation tax has become an important source of local tax revenue,but also become a local tax collection and management work to solve a major problem.This paper studies the existing problems of the liquidation tax and the problems of the collection and management of the land appreciation tax from the perspective of the administrative action of tax collection and management.Through the analysis of the liquidation of the land appreciation tax of D real estate development enterprises,this paper explores the reasons for the implementation of the liquidation audit,Policy design and the implementation of tax policy to put forward to improve the policy formulation and collection and management of a number of recommendations in orderto achieve the purpose of tax planning on the basis of the gradual reduction of disputes.Through the case study,this paper holds that the specific policy is blank,and it is an important reason for the difficulty of the management of the liquidation management.The real estate development enterprise can not implement policies correctly,as well as the tax agency business can not play a positive role,which enlarge the law enforcement risk of the liquidation management.This paper suggests that policy makers and tax collection and management departments through the improvement of the policy system,the establishment of clear liquidation audit system to strengthen the management of things,the establishment of a logical integrity of the evidence collection mechanism,the introduction of expert work to explore objective and fair special problem solutions,Standardize the management of tax-related verification,and correctly play the role of tax agency in the liquidation of land appreciation tax,and strengthen the tax audit,with severely investigating and dealing with the tax-related illegal acts in the liquidation of land appreciation tax,so that in the liquidation management in accordance with the law to implement the audit levy into the land appreciation tax to play the role of the real estate market regulation and organization of local tax revenue basis.