Land Value Appreciation Tax Planning Research Of T Company

Since the market of real estate in 1990 s,it has become one of the important pillar industries in China's national economy.In recent years,the country takes land,taxation and other means to promote the healthy development of the real estate industry.The introduction of land value appreciation tax and land value appreciation tax liquidation is one of the very important means.As an important part of the real estate development enterprise,the land value appreciation tax affects the profit growth of the company to a great extent.Tax planning is the taxpayer in abide by the law,respect the law of the premise,according to the environment to take some measures to avoid the risk of tax,control or reduce the tax burden,in order to achieve the objective of the enterprise financial behavior.In the current settlement of land value appreciation tax situation,the real estate development enterprises through to project the income and cost adjustment,under the premise of legal compliance so as to reduce the land value appreciation tax,has a strong practical significance.This dissertation takes T real estate development company as the research object,and studies its land appreciation tax situation of the project and the existing problems of T company.According to land value appreciation policy,the dissertation plans land value appreciation tax of T company,and gives land value appreciation tax planning principles which should pay attention to.At first,the dissertation introduces the basic situation of T real estate development company and the project,After the analysis of the current tax situation of T company's land value appreciation tax,the dissertation points out 6 existing problems of revenue and deduction project management,mainly reflected in the misunderstanding of tax policy,part of the real estate price is too low,the company's internal financial management exists loopholes etc.Then,the dissertation gives 5 land value appreciation tax planning schemes,according to the need for land value appreciation tax planning reality of T real estate development company,from establishing a reasonable sales price,establishing a decoration company which can disperse income,taking construction of public supporting facilities.Finally,in order to ensure the land value appreciation tax planning can implementsmoothly in T company,the dissertation gives five security measures,such as enhance the planning awareness,focus on the regulation of learning,deepen cooperation between departments,appropriate incentives and strengthen tax rate links.The guiding significance of this dissertation lies in the analysis and recommendations of T real estate development company project of the land value appreciation tax planning,which can reduce the land value appreciation tax burden and improve the economic benefit of the company at the same time.