Research On Optimization Of Land Value-added Tax Tax Planning For HX Real Estate Company

Being a pillar industry of national economy and local economy,the real estate industry has grown to be an important force to drive economic development.And after a boiling turbulent of real estate market's golden age,its development is tending to be rationality and maturity.So,the real estate enterprises want to demand healthy and steady development,it is necessary to reduce production costs and ensure reasonable profits.The real estate industry is a high-taxburden industry,among which land-value increment tax is an important tax that affects the benefit of real estate enterprises.Actively planning about land-value increment tax can reduce the tax expenditure of real estate enterprises,improve economic efficiency and enhance the competitiveness of enterprises.This thesis describes domestic and foreign scholars of the tax planning and land-value increment,then introduces the basic situation of the HX real estate company and financial situation,and its land-value increment tax status and the present condition of tax planning as the breakthrough point,in-depth analysis of the HX real estate company in land-value increment tax planning problems and its reasons,discusses the necessity of the optimization of land-value increment tax planning.On this basis,by HX real estate company's perspective,the company has carried on the land-value increment tax planning,discusses in detail about the stages of preparing,development and construction,sales and transfer,Land value added tax liquidation,and carries on the demonstration analysis through a variety of technical means,to clarify HX real estate company's optimization of tax planning strategy.At the same time,the possible risks of the optimization strategy are considered,and the corresponding preventive measures and Suggestions are put forward.Through the analysis and research,this thesis provides Suggestions and references for the optimization of the land-value increment tax planning strategy of HX real estate company,and hopes to provide some references for the land value-added tax tax planning strategy of the whole real estate industry.