Case Study On Land Value-added Tax Settlement Of RZ Real Estate Development Enterprise

In recent years,house prices have become the focus of all over the country.There are many reasons for the high price of house prices,and the high tax cost is one of the more important factors.The real estate industry involves many types of taxes,and land value-added tax is an important one of them,bringing heavy burden for enterprises.The liquidation system was implemented to improve the tax expenditure of real estate development enterprises,increase cash outflow,thus lowering the net income of some real estate development enterprise and promoting the survival of the fittest.In recent years,the macro-controlling policies on real estate industry have been gradually issued.The aim is to reduce inventories and lower house price.As a result,the net income of real estate development enterprise has been reduced.Thus,in order to survive under the condition of fierce competition,the real estate development enterprises must actively be involved in tax planning activities,thus saving cost and enhancing profitability.The paper first,based on the theoretical analysis,summarizes the theories at home and abroad,and methods of studying.Second,based on the case study of Program A 2rd of RZ real estate development enterprise,the paper proposes the arguing points and problems of its land value-added tax liquidation,including external and internal problems.Finally,the paper propose enlightenment for real estate development enterprises in several aspects in order to push the enterprises pay more attentions to land value-added tax liquidation,and improve the ability to implement land value-added tax planning measures,such as improving procedure of land value-added tax,having a good understanding of related liquidation policies,and paying more attention to tax planning.Etc.