The Land Value Increment Tax Liquidation Case Analysis Of MJ Real Estate Development Enterprise

Land value-added tax,which is an important source of local fiscal revenue,has a strong responsibility with real estate enterprises.Liquidation of land value-added tax is the important measures to guarantee the land value-added tax revenue,which will directly relate to the effects of tax collection and administration.This paper chooses the land value-added tax liquidation case of MJ real estate development enterprise,as the research object.Expounding the four basic information of MJ real estate development enterprise,which are MJ Company's background,financial status,operating condition and the tax situation.Then analyzing the various disputes between taxpayers and local tax bureau in the consequence of tax amount of MJ Company's project.At last,on the side of local tax bureau,summarizing and advising on how to audit the liquidation of land value-added taxFirstly,the paper consults to a number of at home and abroad research literature in the field of land value-added tax,then integrating and summarizing them in three aspects,which are the history of land value-added tax,the meaning of land value-added tax and the enforcement methods of land value-added tax liquidation management.Aim to provide powerful theoretical guidance on the land value-added tax liquidation case of MJ Company.Secondly.the paper chooses MJ Company's land value-added tax liquidation as the research object,systematically introduces the MJ project content,the financial status,the operating conditions and the basic situation of tax burden.Analysis briefly on the land value-added tax liquidation of Project International Huacheng,including the liquidation unit identifying,sales revenue and cost allocation disputed point,besides analysis the cause of the inconsistent results on liquidation audit,tax authorities and taxpayers to reach a consensus solution.Finally,based on the conclusion of MJ Company's project,make a suggestion to the real estate development enterprises.First,we should be reasonable use of land value-added tax liquidation conventional measures.Standardize the use of negotiable instruments and the management process to avoid operational errors;To strengthen the financial accounting capacity of enterprises and raise the level of tax operations:To build up the enterprise tax risk management mechanism and improve the control ability of tax risk.Second,we should plan for the liquidation of land value value-added tax in advance,pay attention to the way of incomc determination,and avoid excessive appreciation.We will make reasonable use of the collection methods to reduce the tax burden on enterprises and increase the efficiency of capital utilization.We will make full use of the preferential tax policies to achieve benign taxation.To sum up,the real estate development enterprises in clearing the land value-added tax declaration,tax avoidance methods increasingly diverse,real estate enterprises should carry on the reasonable and lawful tax planning,achieve the purpose of reduce tax rate,should also strengthen the enterprise staffs ability to ascend,build the tax risk control mechanism,pay taxes according to law,tax avoidance,and promote the healthy development of real estate industry.