Case Study On Tax Planning Of Land Value-added Tax For “Jiangshan Royal King” Project Of Ronghui Company

With the continuous development of society,the real estate industry has become an important industry in the economic development of our country,and the real estate enterprise management process involves more taxes,land value-added tax as one of the three major taxes of enterprises,the implementation of excess progressive tax rate,high value-added rate,to bring a heavy tax burden to enterprises.With the continuous introduction of policies related to the real estate industry,the government promotes real estate enterprises to go to inventory,reduces the room for rising house prices,and compresses the profitability of enterprises,so that enterprises need to reasonably reduce the tax burden through tax planning,and enhance the profitability and market competitiveness of enterprises.In this context,as a small and medium-sized real estate enterprise,which focuses on real estate development and sales,Ronghui Company faces great pressure in the market competition,and the excessive tax burden has a certain impact on the development of enterprises.This paper selects the project of“Jiangshan Royal King”of Ronghui Company to study the tax planning of land value-added tax,and analyzes it through case study.Firstly,it introduces the basic situation,financial situation and tax payment of the fusion company,and carries on the land value added tax budget analysis,according to the interview questionnaire survey to the enterprise,leads to the necessity and feasibility of tax planning for the land value added tax.Secondly,according to the sales situation and budget situation of “ Jiangshan yujing ” project of Ronghui Company,the tax planning scheme of land value-added tax is designed,and four kinds of tax planning schemes are used,which are manifested in the use of reasonable pricing,the selection of project accounting methods,and the establishment of construction and installation companies.To compare the results before and after the tax planning of “Jiangshan Royal King” project with public supporting facilities and make reasonable choices.Finally,according to the various risks faced in the tax planning process of land value-added tax in the project of “Jiangshan Yujing” project of Ronghui Company,the corresponding safeguard measures are put forward to avoid the risk,reduce the tax burden of enterprises,and increase the feasibility of its tax planning scheme.can provide reference for other real estate projects,and at the same time can play a certain reference role for real estate related industries.