Analysis Of Land Value-added Tax Planning Of SH Real Estate Enterprises

Land value-added tax is the most complicated tax in the current real estate industry tax payment.Its calculation method is more complicated,and the time span is long.There are more names of various expenses,and the accounting requirements are more comprehensive.It has a high tax rate.The tax calculation basis is determined to be diversified and the liquidation has a long continuous cycle.In addition,affected by the discretion of the local tax authority,the liquidation procedures and liquidation requirements are huge and changeable.It is precisely in view of these factors that land value-added tax has rich planning points and management ideas.An accurate and highquality land value-added tax planning scheme can allow enterprises to directly reduce costs and increase efficiency.And with the gradual upgrading of China's tax risk control system,the standardized,concrete,and integrated enterprise operating environment has highlighted the important role of tax planning and control.SH real estate development enterprise is a traditional real estate development enterprise.In the face of intensified market competition and government regulation,the economic situation is getting more and more severe.As one of the three most burdensome taxes on the real estate industry,land value-added tax has been increasing year by year,which has greatly eroded corporate profits.In order to improve corporate profits and competitiveness,it is necessary to carry out tax planning for enterprises.On the basis of the previous scholars' research,this article analyzes it with methods such as comparative analysis,literature research,and field research,in order to help SH companies better manage their taxes.First,carry out theoretical analysis,based on the characteristics of land value-added tax and relevant policies and regulations on tax collection and management,put forward four general methods of land value-added tax planning,that is,use tax incentives,use organizational forms for planning,use liquidation time points,and reduce Tax basis.Then,with the background of the liquidation of land value-added tax for M project of SH real estate company as the background,the basic personnel situation,financial status and land value-added tax payment status of SH company are introduced.The M project proposed a design scheme and conducted a comparative analysis study,which not only provided optimization suggestions for the M project,but also provided a reference for the company's future tax management work.In the end,the article went from a case to a general one,and put forward several guarantee measures for the land value-added tax payment planning of the real estate industry,which is beneficial to the future development of the enterprise.