Research On Tax Planning Of Land Value-added Tax Of Real Estate Company Under The Reform Program To Replace The Business Tax With A Value-added Tax

In recent years,with the adjustment of the national economic structure and the development of the society,the golden age of high-profit real estate industry has been passed.Nowadays,the speed of development of real estate enterprises has slowed down gradually,and the development mode has been greatly changed,which is from the original by high sales turnover into by quality and by controlling cost.Controlling the cost of tax with reasonable way has gradually valued by enterprise.Land value added tax(LVAT)is one of the most real estate enterprise tax burden of taxes,the importance of its tax planning has been gradually highlighted.After replacing the business tax with a value-added tax(VAT),the real estate enterprise begins to implement VAT,and the change of tax system has certainly influenced on the land value-added tax liquidation.Therefore,it is of great significance for the development of enterprises to study the planning of LVAT after replacing the business tax with a value-added tax.This paper takes the land value-added tax planning of Z company as the research object.And using the planning model and classical planning method to conduct tax planning on the LAVT of the project H of Z company and to design the planning scheme that meets the requirements of Z company.Firstly,according to relevant regulations of land value-added tax liquidation in China,this paper analyzes the impact of "replacing business tax with VAT" on land value-added tax liquidation,and establishes a LVAT tax planning model for real estate development enterprises after"replacing business tax with VAT" and proposes a classic land value-added tax planning method.Then,the relevant data of H project of Z company were substituted into the tax planning model,making the effective planning interval.Based on the construction link,sales link and clearing link,four schemes were designed by using to increase the public supporting facilities,to set the reasonable pricing and to decompose the sales revenue.Comprehensive consideration was given to the planning effect:the LVAT was reduced by 94.167 million yuan and the pre-tax profit was increased by 63.0871 million yuan;the low planning difficulty and the low planning risk was achieved;and finally the increase of public supporting facilities was chosen as the optimal plan for project H.Finally,this paper analyzes the risks of legal,policy,management and operation for Z company in the application of various planning methods,'and proposes risk prevention measures to increase the feasibility of the planning scheme.The land value-added tax planning model and method proposed in this paper after replacing the business tax with a value-added tax have universality,which is not only applicable to Z company,but also useful for other real estate companies with similar operation modes.Due to the high requirements of tax planning on the strategic thinking of enterprises and the complexity of the land value-added tax,the land value-added tax planning is conducive to improving the management level and professional ability of the management personnel of Z company and enhancing the competitiveness of the enterprise.