Research On Tax Planning In The Course Of Land Value-added Tax Liquidation Of M Company

After the surgein Real Estateduring 2015-2016 Government Working Reportof 2017 Sets thetone“Housing is not for speculate”,Local governments quickly launched a series of Real Estate control policies,including prices limits,sales restrictions,increasing land supply,restricting credit policy,etc.,all macro control tools of Real Estate.Influencedby regulatory policies,incomeof Real Estate companies' stagnateswhile cost rising rapidly.As an important means of the state to regulate and control Real Estate industry,land value-added tax(VAT)ismainlytaxed against Real Estate excess profits.Due to its high tax rate and heavy tax burden,land VAT has become a considerablecost of Real Estate Company.How Real Estate companies learn land VAT laws and regulations,through tax planning on development and sales,etc.,to reduce land VAT burdens and improve corporate after-tax profit has become a top priority for all Real Estate development companies.Based on relevant provisions of the land VAT policy,this article combines the Real Estate development reality,designs the tax planning plan for the Real Estate development project X development process of the M Real Estate development company,and explains the possible tax risks and solutions for the tax planning scheme.First of all,it introduces the current macroeconomic situation of Real Estate companies and the situation of land VAT collection.The research methods introduce in this paper are mainly systematic research method,case analysis method,literature research method and induction method,illustrating research achievements of land VAT at home and abroad with comments.Secondly,it introduces the characteristics,purpose and current status of land VAT,and explains the concept and basic characteristics of tax planning.The principle part proposes the three-stage tax planning program for Real Estate development projects through the case of M Real Estate Company Project X,combined with the knowledge gained.The tax planning is carried out at the developmentphase through land acquisition model,construction permitmodel and company organization structure.In the development phase,tax planning is implemented through financing structure,the content of construction project contract and affiliated company transfer the project under construction.In the sales phase,tax planning requiresaccurate sales pricing and sales planning,combined with the closing market sales strategy.The Article concludes with analysis of the tax planning scheme risk and corresponding solutions.