The Land Value Increment Tax Planning Analysis Of Real Estate Development Enterprises

Real estate occupies a vital position in China's national economy,its industry development is gradually transforming to rational and mature.On the one hand,the state to strengthen the tax system reform,deepen cooperation between state and local tax authorities,to promote the real estate to change from the profiteering model in the past to the professional and standardized business model.The other hand,the high tax burden enterprises are seeking better investment,decision-making,financial and operating methods,in compliance with the tax law to achieve the premise of tax expenses to minimize.There are more than 20 kinds of taxes and fees,such as deed tax,value added tax,land value-added tax,cultivated land occupation tax,property tax,land use tax and enterprise income tax,and the amount of tax is about 20% of the total income.Among them,the land value-added tax accounts for about one-third of the total tax on real estate development enterprises,is one of the largest taxes in addition to corporate income tax for real estate business.Since the introduction in 1994,the effective national policies are less than fifty,so the tax planning to explore more meaningful.Land value-added tax to implement four progressive rates,the tax rate ranges from 30% to 60%,the value of the liquidation of the object directly determine the applicable tax rate level.The tax basis is the value added,which is deducted from the project income and deduction items,which deducts the project from the project establishment to the winding up the whole development process.In order to strengthen the levy of land value-added tax management,the State Administration of Taxation special introduction of the "land value-added tax liquidation management regulations",the whole process of real estate development tracking and monitoring,to achieve tax management and project development simultaneously.Under the framework of tax laws and regulations,this paper explores the tax planning of real estate development enterprises in terms of land value-added tax,and provides the empirical basis for the tax treatment of real estate development enterprises.This paper divides the development process of real estate project into four stages: investment decision-making,construction,sales promotion and completion.It discusses the planning method of land value-added tax at different stages,summarizes the investment association and equity transfer,cooperative construction,land reclamation auction There are 9 methods.Among them,the equity transfer,demolition compensation and the second liquidation were also carried out a simple case study,calculate the cost of tax before and after the plan,a more clear verification of the effective method of planning.The full text is divided into five parts:The first part of the introduction,from the National Bureau of Statistics announced the real estate industry in the proportion of the national economy to start,explain the real estate enterprises tax and tax planning of land value-added tax significance.Summarize several definition of tax planning and important policies about and land value-added tax.The second part of the theoretical basis of land value-added tax,introduced the tax collection characteristics,taxation scope,liquidation conditions,applicable tax rates,and specific calculation methods and other relevant basic knowledge,prepare for the later tax costs and case analysis.The third part of the tax planning method,is also the core part of the paper.To discuss the four stages of real estate investment decision-making,construction,sales and completion of the four stages of land value-added tax planning methods to minimize the real estate enterprises in the total tax burden in order to strive for a reasonable profit maximization.The fourth part of the case analysis,make use of planning methods for land value-added tax in case analysis,comparison,analysis of the effect before and after the plan to verify the feasibility of the third part of the planning method.The last part of the study conclusions,elaborate the shortcomings of the study,and the real estate business land value-added tax planning prospects.