Research On Land Value Added Tex Payment Planning Of F Properties D Project

The real estate industry is one of the main industries in China's economic structure,and the tax related to real estate accounts for a relatively high proportion of China's total tax revenue.Among the real estate related taxes,land value-added tax accounts for a large proportion.At present,the topics related to real estate are basically hot topics for the public,and real estate is also an industry highly valued by the government.For real estate enterprises,reducing tax costs and increasing profits are the things that every real estate wants.As the calculation of land value-added tax is relatively complex,even if it is calculated by relevant tax law departments,there is a reality that "different professionals have different calculation results".For the same real estate project,after liquidation,it may range from hundreds of millions of tax refunds of real estate enterprises to tens of millions of tax supplements required by tax authorities.However,it also gives real estate enterprises the space of tax planning.Therefore,how to do well the tax planning of land value-added tax in the framework of laws and regulations can obviously reduce the tax burden of real estate enterprises,and also provide ideas for the design of relevant laws and regulations of land value-added tax.It is meaningful for enterprises and tax departments to study the tax planning of land value-added tax.China's tax planning has only begun to sprout and develop in the past ten years,and the concept of corporate tax planning is relatively weak.However,with the increasing interest of enterprises in tax and the continuous promotion of the Golden Tax Project,enterprises have gradually begun to have a sense of how to save tax.Many real estate enterprises have gradually attached importance to and actually started the tax planning of land value-added tax.Based on the above background,according to the calculation steps of land value-added tax,it is of great significance to run planning work through the whole process of project development,and to calculate and determine land value-added tax within the framework of tax law.This paper uses the research methods of case combination and literature research to study the selected topic.First of all,the relevant laws and regulations of land value-added tax and the current main policies are described,which provides a legal,compliant and reasonable theoretical fulcrum for the following planning suggestions.This paper introduces the case of "R&F Properties Yuexi garden" project developed by R&F Properties real estate,analyzes the calculation of the company's land value-added tax and the basic situation of tax declaration,dissects the tax planning method adopted by the enterprise in the accounting method,revenue recognition,land cost,development cost,development expense,time of tax declaration and declaration method,and points out its relationship with There are many problems such as frequent transactions between enterprises,loss of invoice,high cost of infrastructure,repeated calculation of some funds,con Fict between the confirmation of development indirect cost and current tax law.Then,based on the overall overview of this case and the relevant tax laws and regulations,this paper puts forward some suggestions for the planning of land value-added tax of real estate enterprises:(1)relevant enterprises should pay attention to the overall situation and coordination of the tax planning of land value-added tax;(2)pay attention to the risks in the tax planning of land value-added tax;(3)make full use of relevant policies and local regulations to carry out tax planning;(4))Tax planning of land value-added tax should be done in the taxable income part;(5)tax planning of land value-added tax should be done in the direction of tax deduction projects;(6)tax planning of land value-added tax should be done in the direction of tax declaration.