Land Value-added Tax Liquidation Problem Analysis Of A Real Estate Enterprise

As one of the major tax types for real estate development companies,land value-added tax has attracted more and more attention.It is a local tax,which is governed by local tax bureaus.However,due to the different policies in different regions,there are large differences in the treatment of land value-added tax.Besides,the tax itself has a large tax rate,the calculation is more complex,the long-span cycle,real estate development companies are prone to errors when processing.The land value-added tax liquidation means that the real estate development company,after satisfying certain liquidation conditions,calculates the amount of land value-added tax payable according to the tax laws and related policies,and regularly reports,handles liquidation procedures,and clears land value-added tax.Since the introduction of land value-added tax,the Ministry of Finance,the State Administration of Taxation,and local governments have continuously introduced laws and regulations on land value-added tax to strengthen the liquidation of land value-added tax.This article mainly analyzes the land value-added tax liquidation of A real estate company in Guangdong Province and finds out the existing problems and causes by using literature research methods,case analysis methods,comparative analysis methods,logical analysis methods and descriptive statistics methods to compare enterprises.After the audit of the company's liquidation by the taxation bureau,quantitative analysis of the impact of land value-added tax liquidation method changes on land value-added tax revenues,from which to find breakthroughs,further explore the real estate companies to strengthen land value-added tax liquidation responses.First of all,this article gave a brief introduction to the real estate industry,introduced the development of the real estate industry in recent years and tax-related categories.At the same time,it combed the land value-added tax introduced by the Ministry of Finance and the State Administration of Taxation since the introduction of land value-added tax.Policies and regulations,including basic regulations,expropriation policy basis,and specific liquidation requirements.Secondly,introduced the general situation of A real estate company and tax-related status quo,and demonstrated the company's taxation situation,as well as reviewing from the perspective of the taxation bureau,analyzed many problems in the liquidation of the company,such as invoice non-compliance,income Many problems such as untrue and deductible items were confirmed,and their causes and resolutions were analyzed.Finally,after analysis,general and scientific planning were proposed from two different perspectives,and concrete measures were correspondingly proposed.Improve the quality of financial personnel,strengthen the "a supply of materials" accounting management and through the construction of ordinary standard housing,cooperative building,decentralized operating income,the use of tax rate critical point,the timing of liquidation for tax planning.In order to help companies avoid tax risks in liquidation,there are also specific risk prevention suggestions proposed at the end of this paper.