The Research On Tax Compliance Costs Of The Land Value Increment Tax On The J Real Estate Company

Tax compliance costs are the expenses that taxpayers have to pay in the legal activities obeying the tax laws,which are positively related to the additional tax burden of taxpayers.Taxpayers' tax compliance will decrease with the aggregation of the extra tax burden,performing as the psychological imbalance and behavioral non-compliance,resulting in a large number of tax losses in this situation.Land value increment tax is an important tax revenue of local government and one of the major taxes that the real estate company need to pay.The research on tax compliance costs of the land value increment tax will contribute to form and stable the harmonious relationship between the taxpayers and national finance.On one hand,it will help improve the real estate enterprises' tax compliance,reduce the tax losses caused by the high tax costs and ensure the national revenue.On the other hand,it could also reduce the tax compliance burden of the real estate enterprises,ensuring they would be developed healthily in a good tax environment.This paper selects J real estate enterprise as a case to study by adopting the method of combining theories and practical cases,to research the tax compliance costs of the land value increment tax.From three aspects of money costs,time costs and psychological costs,this paper researches its current situation and gets the following basic judgment that complex and unreasonable tax system design,administration system of "the first advance,then the liquidation" and imperfect enterprise internal control system are the main causes of the special tax compliance costs of the land value increment tax.Based on this,this paper makes a concrete analysis of the tax compliance costs of the land value increment tax on J real estate enterprise.As noted above,this paper proposes some suggestions including optimizing measures to strengthen internal controls,improving the efficiency of tax returns,a measure to reduce tax compliance costs in the context of VAT reform,improving the existing tax system and tax services to reduce the tax compliance costs of the land value increment tax on the J real estate enterprise.