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

Since the 1980s,China introduced the "Implementation Plan for the Phased and Phased Implementation of the Reform of the Housing System in Urban Areas in China." The pillar industry of the national economy.In the current economic downturn,the government advocates the new normal of "no housing and speculation."Local limit price adjustment policies,amount loan policies,tax burdens,and increasing labor and construction costs are squeezing the real estate industry's living space..Due to its unique plan ability,taxation has become a breakthrough point for the real estate industry to find a way out under high pressure.From the early stage of the real estate development enterprise's entry into the development market to the date when the project is sold out and liquidated,taxes are closely surrounding all links,and some tax costs can be effectively reduced through reasonable and legal planning methods.The reduction of tax burden can be a real estate development Enterprises bring considerable economic benefits.This article uses research methods such as legal literature research method,comparative analysis method,theory and practice,etc.,and analyzes the case from three levels of tax planning theory,tax laws and policies,and tax collection and management.This article takes the HS project developed by L Real Estate Development Group as the research object.The HS development project company was registered in 2009 and completed development and sales in 2019,meeting the requirements of land value-added tax settlement.The HS company hired an intermediary agency to clear the land value-added tax for the project,and found that the overall tax burden of the project is heavy,and it needs to be submitted to the tax authority for review after planning.Based on the tax planning related theories and the land value-added tax policy,this paper uses the data of the HS project's land increase and liquidation as support,combined with the tax collection and management environment of the city where the project is developed,to plan the land value-added tax of the HS project as a whole Proposals for liquidation methods,income forms,deductions,and accounting are put forward.