Land Value-added Tax Liquidation Analysis And Tax Planning For Real Estate Enterprise

For a long time,land value increment tax is one of the main tax for real estate enterprises,which also have a direct impact on real estate enterprise's profit growth. In order to promote the sound development of real estate,increase financial revenue,meet the increasing demand of public expenditure and control the trend of house price surge all the way, The State Administration of Taxation strengthen the land value-added tax collection and management, which means that the land value - added tax collection and management will become more and more stringent. In order to reduce the tax cost of enterprises to achieve maximum corporate profits and improve market competitiveness, Real estate enterprises should pay attention to enhance the land value-added tax liquidation policy and carry out land value-added tax planning work under the law.This paper uses literature research,case study,comparison analysis and other research methods; selecting A real estate development enterprise as the research object, carrying on the analysis of the enterprise's development project on land value-added tax clearing and land value-added tax planning research. Firstly, we need to determine this paper's research method and content by analyzing and summarizing the domestic and international research results on land value - added tax and tax planning. Secondly,based on the description of the land value-added tax and the land value-added tax liquidation policy, analyzing and studying the effect of the land value-added tax and the enterprise's tax status , we state the necessity and influence factors of the land value-added tax planning. then we study on A real estate development enterprise's land value-added tax liquidation.,company profile, financial situation and its projects.Analyzing the results of liquidation we find that As profit change from surplus to deficit, in this case we analyzes the reasons why this situation happened,and we puts forward the overall tax planning plan from four aspects: sales revenue breakdown,increasing deduction items,liquidation timing and interest expense .as well as analyzing the revenue contrast before and after the tax planning implementation.Using data to verify the necessity and feasibility of A enterprise's land value-added tax panning.finally for a comparison in the efficiency of tax planning before and after tax planning, we use data to verify the importance and feasibility of tax planning in land value increment tax of A real estate development enterprise. Finally,we analyzes the risk of land value-added tax planning of real estate development enterprise and points out that real estate enterprise should attach importance to the land value-added tax planning work and strengthen the awareness of risk prevention of tax planning work, setup the evaluation of risk performance recommendations. The paper's conclusion as follows: ?the enterprises management should pay high attention to land added value planning because it is the enterprise's inner need ? the value-added ratio is the core content of the land value-added tax. Which effected by taxable income and deduction items. the tax planning should base on the two factors ? real estate development enterprises should pay attention to the value-added tax planning work, making sound coordination of tax planning work, and always have the awareness of the potential risk of tax planning strengthen the risk prevention consciousness of tax planning work step by step, establish the strategies and mechanisms to deal with the risk of tax planning; ? we should make practical tax planning program by combining enterprise's situation.