Research On The Legal System Of Land Value Added Tax Liquidation In China

The liquidation of land value-added tax refers to the calculation of payable tax amount of units or individuals with the land value-added tax liability after reaching the liquidation conditions,and submitting the tax payment information,filing the application form,and clearing the tax payment to tax administrative department in accordance with the law.In recent years,with the fierce development of China's real estate market,land value-added tax,as one of the core taxes of real estate tax,becomes more and more important to the regulation of real estate market.Because China adopts the way of “pre-requisition and post-liquidation” to levy land value-added tax on real estate projects developed by real estate enterprises,and this determines that land value-added tax originates from two parts:one is from land value-added tax levied in advance by real estate development enterprises according to law,the other is from the land value-added tax that the tax authorities need to pay for the land value-added tax settlement of real estate projects developed by real estate development companies.China's land value-added tax pre-requisition rate is very low,which leads to the tax authorities can only levy a small amount of tax payment from pre-requisition,and most of the land value-added tax collection must be realized through the settlement procedure of land value-added tax.However,there are many problems in the liquidation of land value-added tax in China,both in legislation and in implementation.As a result,most of the land value-added tax is not completely liquidated,which leads to a large loss of state tax revenue and reduces the macro-control value of land value-added tax.According to the current situation of the legal system of land value-added tax in China,there are still some problems as follows: first,the legal hierarchy of land value-added tax is low;second,the main body system of legal relationship of land value-added tax liquidation is not perfect;third,the settlement conditions of land value-added tax are unreasonable;fourth,the liquidation procedures of land value-added tax are not specific;fifth,the relevant rates of land value-added tax are unreasonable;sixth,the law enforcement status of land value-added tax liquidation needs to be changed.Seventh,the legal supervision and regulation of land value-added tax liquidation is not perfect.Therefore,it can be improved from the following aspects: improving the legal hierarchy of land value-added tax settlement;improving the main body system of legal relationship of land value-added tax settlement;promoting the initiative land value-added tax settlements;promoting the specification of settlement procedures of land value-added tax;adjusting the relevant tax rates of land value-added tax appropriately;changing the current situation of administrative law enforcement;strengthening the legal supervision of land value-added tax settlement.