Research On Tax Planning Of Land Value-added Tax For HF Real Estate Development Enterprises

Over the past 40 years since the reform and opening up,The real estate industry has been developing simultaneously with the national and regional economic growth.In the new normal of economy,the competition among real estate development enterprises is more and more intense due to local requlation policies,bank loan tightening,increasing real estate development costs and increasing labor costs.How to reduce cost input and impro ve the profit and efficiency of the real estate industry is the main problem.From the beginning of the development market to the end of the project liquidation of real estate development enterprises,tax is closely around each link.Tax account has a large p roportion of the financial expenses of real estate enterprises,Some tax costs can be effectively reduced through reasonable and legal tax planning methods,and the reduction of tax expenditure can save the real estate industry funds.Under the current tax laws,regulations and provisions,the tax system of land value increment tax is relatively complex,The payment of land value Increment tax is more or less which is closely related to the earlier design and construction and housing sales price of real estate projects.In this paper,the object of study is the CSGG project of HF company.The CSGG project has been sold out and we consigned tax firm to do the project liquidation which is based on the theory of tax plannings,policies with the liquidation data of land value increment tax.On the basis of various policies and examples of the CSGG project,the research on Land value added tax tax planning for real estate enterprises is carried out.Through the analysis of the national tax revenue indicators and land va lue-added tax indicators,Bring out the background and significance of the selected topic.We comb domestic and foreign relevant literature and expound the concept of land value increment tax and tax planning,We study and analysis from the theoretical and policy level.We analyze the status of enterprises’ tax planning and find out problems,We make a comparison of cost strategies and plans by cost analysis and find out the adjustable space on the main basis of tax rate index We find out pricing ideas by comparing the unit selling prices products of HF real estate development enterprise.We compare the size of tax planning space through the scheme to provide theoretical and data support for HF real estate development enterprise.Finally,We put forward safeguard measures from the perspective of tax budget management,tax burden rate indicator,costcontrol and financial management of real estate enterprises.