Research On Tax Treatment Of Underground Air Defense Parking Spaces In Land Value-added Tax Liquidation

With the development of economy,private car is increasing.As parking Spaces are in short supply.The nation encourages the public to participate in the investment and construction of air defense projects.Using air defense projects as underground parking Spaces can alleviate the parking problem to a certain extent.As a result,urban developers are increasingly developing underground Spaces.Due to the lack of property rights in the law,in order to reduce the dispute,local government issued the supplementary provisions of air defense project,but in accordance with the provisions of the specific situation of this area,the local government recognizes differences in property rights,there are different opinions in practice.In addition,with the reform and development of real estate industry,transferring air defense parking space is a common phenomenon,but the underground parking property ownership is complex.real estate enterprises whether declare VAT,Land value add tax and other major taxes or not are controversial in tax treatment.the tax department make differently arrangements around the relevant policies.This paper mainly uses case analysis method to study problem.CF project of Z real estate enterprise is selected as a case to analyze the tax treatment of land v alue added tax liquidation by transferring underground air defense parking space in different forms.The first method is that the processing of civil air defense parking space with property right and land value added tax is the same as that of general parking space.The income obtained is confirmed as the taxable income of land value added tax,and the costs and expenses are allowed to be deducted;The second method is no-property rights parking,underground civil air defense parking ownership to the state,the tax authority do not collect land value added tax;The third method is the no-property right parking space,according to the "notice on the land value-added tax liquidation management of real estate development enterprises related issues" one of the principles of treatment: as a public space,after completion of the paid transfer,the tax authority calculates income,and allow taxpayer to deduct costs.Through specific calculation of land value added tax burden,the conclusion is drawn: according to method one,the tax burden rate of land value added tax is 13.32%;According to method two,the tax burden rate of land value added tax is 9.68%;According to method three,the tax burden rate of land value added tax is 9.5%.The author makes a conclusion that the tax burden of transferring underground air defense parking Spaces in different disposal forms is obviously different,which have a great impact on the land value added tax liquidation.Finally,some reasonable Suggestions are put forward through case analysis.Firstly,from the legislative level to clarify the ownership of underground air defense parking space;Secondly,it is suggested to speed up the legislation of land value added tax;Thirdly,it is suggested that enterprises should correctly calculate the cost of transferring the underground air defense parking space.