Research On Land Value-added Tax Planning For The Real Estate Industry

China's rapid economic development,the real estate industry has developed by leaps and bounds,the real estate industry has become an important driving force for China's economic development.The rapid development of real estate,the important tax land tax the real estate enterprises get attention,as the government,land value-added tax is an important source of revenue,as the real estate business,reduce the land value-added tax,the pursuit of maximizing the benefits will become inevitable.From the angle of the real estate enterprises,this paper focuses on the land value-added tax with great planning space.Land value-added tax involves many subjects and is complicated in calculation,but it has great planning space from planning.For enterprises,the tax planning of land value-added tax can not only reduce the tax burden of enterprises,maximize profits,but also improve the business level of accounting practitioners.For the country,although tax planning reduces tax revenue,it can also find loopholes in the tax law,and promote the continuous improvement of the tax law.This paper discusses the general method of land tax planning and its theoretical basis,planning from different deductions,from tax preferential policies,planning and so on.The current land value added tax collection system to the liquidation system,this incident led directly to the real estate enterprises look to the tax planning of land value-added tax,land value-added tax on tax planning will have more significance,its status is also rising.The tax basis of land value-added tax is a value-added,value-added effect of the size of income,deductions,and the value of size is determinants of value-added rate of the size of the preferential tax policy,value-added rate is the definition of preferential tax policies for the applicability of indicators,relatively speaking,influence factors of preferential tax policies there are income,deductions.The tax planning plan of land value-added tax will revolve around these factors.Any tax planning will have different risk,planning risk is not the same,the relative solution is also due to the risk,combined with the planning of this case and the general planning method the risk points are analyzed,in order to get the solution is that we must consider in planning.