| The real estate industry is an important indicator of social and economic development.When the real estate industry develops and prospers,it often marks the rise of the current economic situation.When the real estate industry declines,it often implies that the current economic situation is sluggish.The development of the real estate industry is usually related to the development of the social economy.Good or bad is closely related.Therefore,the real estate industry has been attracting attention over the years,especially by local governments and ordinary people.In recent years,the real estate market in Wuhan has developed and prospered,the prices of commercial housing have continued to rise,and sales have been hot.It is not uncommon for the properties to be sold at the opening.Compared with the meager profits of general manufacturing companies,real estate development companies have always been at the forefront,and are often considered to be profiteering.Among all the taxes currently levied in China,the land value-added tax is the only tax that can regulate the value-added income of the land.In the tax collection and management system of the real estate industry,land value-added tax occupies an important position.Land value-added tax is not only one of the most important taxes in the real estate industry,but also one of the most difficult taxes in the daily management of tax authorities.Tax policy as an important public policy,its implementation effect is extremely important for the efficient operation of the state machine and the healthy development of the market economy.This paper takes the taxation authorities of Wuhan City as the starting point for the selection dilemma of the land value-added tax settlement method of a real estate development enterprise,and analyzes the difference and impact of the two methods of land value-added tax auditing and verification,based on the tax efficiency theory.The economic efficiency index and administrative efficiency index of the two indicators of tax efficiency are used to analyze the cases in this paper,and to explore the rationality of the policy of verifying the land value-added tax rate in Wuhan,and further analyze the land appreciation rate of Wuhan.The policy adjustment method and suggestions for the taxation department of the Wuhan Municipal Taxation Authority can focus on the grassroots investigation,listen to grassroots feedback,strengthen departmental cooperation and information sharing,and establish a land value-added tax clearing and auditing project by clearing the selection criteria for auditing and verification methods.The database and other methods,improve the policy of verifying the rate of collection,solve the problems and dilemmas of the tax authorities in the choice of land value-added tax settlement,thereby improving the efficiency of land value-added tax collection,enhancing the quality and efficiency of the tax authorities,and optimizing the enterprise’s Reasonable taxation expectations and taxes Compliance level. |
