Research On The Tax Planning Of Land Value-Added Tax In Real Estate Enterprises After "Replacing Business Tax With VAT"

Since May 1,2016,to replace the business tax with a value-added tax has been completely rolled out in all walks of life in China.Since then,China has abolished the VAT.The tax is jiawaishui,once one of the main categories of real estate enterprises.After the "camp changed to increase",real estate enterprises began to pay VAT instead of paying business tax.Under the current circumstances,land value-added tax has become a typical tax that real estate enterprises need to pay.Land value-added tax is related to the competitiveness of enterprises.It is one of the most important taxes of real estate enterprises,and is also an important cost expenditure of enterprises.to replace the business tax with a value-added tax will certainly have an important impact on the land value-added tax settlement of real estate enterprises,so the land value-added tax planning of real estate enterprises is very important.First of all,this paper expounds the research background and main research content,according to the research background and significance of the real estate industry land value-added tax on the importance of tax planning to put forward the main research content,so as to determine the purpose of the research.In addition,we systematically reviewed the literature on tax planning of land value increment tax of Real Estate Company,both at home and abroad.Then,the present situation of land value-added tax is analyzed,and the related concepts and theories of land value-added tax and tax planning are introduced and the motivation of tax planning is arranged.This part lays a theoretical foundation for the case analysis in this paper.Secondly,the article introduces the liquidation system of land value added tax briefly.And the model of land VAT liquidation before and after the replacing the business tax with a value-added tax was constructed,and the influence of replacing the business tax with a value-added on the liquidation of land value-added tax and the overall impact on the real estate enterprises were introduced.Thirdly,through specific case analysis,the tax planning of land value-added tax liquidation is carried out based on the real estate development projects of T real estate enterprises.By using the calculation method after replacing the business tax with a value-added,we calculated the projects that T real estate enterprises had liquidated before replacing the business tax with a value-added tax.The purpose of this is to carry out tax planning on land value-added tax based on the background of replacing the business tax with a value-added tax,and to analyze the tax planning of land value-added tax in combination with specific cases,providing a closer plan for real estate enterprises in the current situation of tax planning.Finally,the article puts forward policy recommendations for the tax planning of land value added tax of real estate enterprises.In addition,considering the overall tax burden of real estate enterprises,the overall tax planning of real estate enterprises is expanded and relevant suggestions are given.