Research On Tax Planning Of Land-Value Increment Tax For MD Project Of HD Real Estate Development Enterprise

With the all-round development of social economy in recent years,the real estate industry is overheated and the house price remains high.The state has increased macro-control efforts and regulated the real estate market with financial,land,tax and other regulatory policies.In this context,the real estate industry is facing a severe test.The scale of bank credit is tightened,the financing channels are further standardized,the financing cost is greatly increased,and the industry profit space is greatly reduced.It has become an important way for real estate enterprises to obtain fundamental development to strengthen the management level and further control the operating cost.With the continuous increase of land cost,construction and installation cost and financing cost,it is particularly important to reasonably control the cost of taxes and fees.With the continuous improvement of tax laws and policies and the continuous complexity of today,the research on tax planning of land value-added tax is helpful to tap the potential from the internal financial management of enterprises and improve the level of financial management of enterprises.This paper first discusses the concept of tax planning and land value-added tax,and then expounds the principles of tax planning of enterprises.It is clear that tax planning needs to be carried out within the scope of tax law requirements,and to meet the benefits of enterprises.In order to learn the advanced tax planning methods,this paper further studies the foreign tax planning methods using time difference,regional difference and cost control.Then,by analyzing the current situation of real estate industry and land value-added tax in China,the importance and necessity of land value-added tax planning is obtained.In this paper,HD real estate development enterprise actual liquidation project MD project as the research object,land value-added tax planning.First,a brief introduction of HD real estate development enterprises,and then a specific introduction of MD project of HD real estate development enterprises,including project start time,project area,project type,sales price,related costs and related taxes,and then a preliminary estimate of the land value-added tax of the project.The results show that the land value-added tax rate of the project is in the first and second rank of the over rate progressive tax rate,the pressure of land value-added tax is great,and there is room for optimization of land value-added tax of MD project.This paper expounds the feasibility of HD real estate development enterprises' land value-added tax planning from four aspects: the current situation of MD project,relevant tax laws and regulations and preferential policies,the adaptability of enterprise strategy and tax planning,and the benefit principle of the company.Next,based on the theory of tax laws and policies,combined with the actual situation of real estate enterprises,this paper discusses four planning schemes: the choice of liquidation time,the choice of liquidation unit,the choice of cost allocation method and the reasonable increase of cost,calculates the land value-added tax after planning,compares the four schemes,and differentiates the advantages and disadvantages and feasibility of each scheme.Finally,this paper discusses the content of tax planning risk of land value-added tax in detail.This paper not only classifies the types of risks,but also studies the causes of various risks,which provides a reference for other enterprises to avoid risks in tax planning.Based on these reasons,it puts forward four kinds of land value-added tax: using tax planning in an appropriate way,establishing incentive mechanism of tax planning,looking for professional intermediary agencies for tax consultation,and combining tax planning with corporate strategy Tax planning risk prevention and control measures.