Research On Land Value-added Tax Liquidation Of Real Estate Enterprises

The tax paid by the real estate industry is an important part of the state's fiscal revenue,and it is also a major component of local fiscal revenue.Among the tax revenues borne by real estate companies,the proportion of land value-added tax is relatively high.Due to the complexity of the land value-added tax liquidation policy,the difficulty of liquidation is relatively large.Many enterprises have paid less attention to land value-added tax liquidation,which has led to many problems in the liquidation process.Enterprises may pay a large amount of taxes again after reporting taxes.Whether the land value-added tax liquidation can be accurately and effectively improved will directly affect the future survival of real estate enterprises.This article first uses the literature research method to expound the theory of land value-added tax liquidation.Secondly,it analyzes the impact of the change of land value-added tax collection and management methods on enterprises and the common problems in the process of land value-added tax liquidation of real estate enterprises.Thirdly,through the analysis of the cases of land value-added tax settlement of A real estate companies,it was found that many problems existed in the land clearing of enterprises,such as the supply of construction and installation fees,the non-compliance of infrastructure facility bills,and the model in the previous period.Housing problems,the development of interest expenses on indirect costs,etc.Finally,put forward proposals for improving the land value-added tax liquidation of real estate companies.First,put forward proposals from the perspective of tax planning,draw a conclusion that companies can use the standard preferential tax policies for ordinary houses,so that enterprises can exempt from land acquisition tax or undervalued land;In the preferential taxation policy for ordinary residences,the value-added rate can be controlled below the critical point to achieve the purpose of paying less tax;enterprises should use the interest deduction policy legally and rationally to achieve the purpose of increasing the interest expense;enterprises in the case of law-abiding,reasonable The period cost will be converted into development indirect cost to achieve the purpose of adding deductions;the second is to propose suggestions from the perspective of business management,in order to make the enterprise less problematic in land value-added tax liquidation,reduce corporate tax burden,increase corporate profits and enhance corporate With competitiveness and vitality,enterprises should also improve the quality of financial personnel,pay attention to land value-added tax clearing,and standardize management of invoices and vouchers.These measures are proposed for A real estate companies and have a certain role in the improvement of land value-added tax for the enterprises.Similarly,they also have certain reference effects for other enterprises in the industry.