Research On Land Value Added Tax Tax Planning For ZLC Real Estate Enterprise Phase Ⅱ Project

For real estate development enterprises,the tax paid during their operation has become a significant capital expenditure,while for most real estate development enterprises land value added tax is the largest share of the tax paid.Which makes the enterprises carry out land value added tax clearing.When the collection method is changed,it causes the real estate development enterprise to face the problem of making up tax in liquidation,which not only seriously affects the profit of the current period,but also affects the cash flow of the real estate development enterprise.Under the background of fierce industry competition and continuous improvement of land value added tax collection and management standard,enterprises should regard land value added tax planning as a crucial measure.The research object of this article is ZLC real estate enterprise,which is a small and medium-sized real estate development enterprise in K City,Henan Province.It adopts a single project operation method for real estate development,sales,and property supporting services.The company is currently building the image of a high-quality real estate development enterprise,hoping to enhance its competitiveness and image through the transformation and upgrading of its products and the improvement of relevant financial indicators.Therefore,it is necessary to carry out reasonable tax planning for the enterprise.Through interviews and research,understand the problems that enterprises encounter when planning land value-added tax: accounting errors,tax planning work remaining superficial,development indirect cost expenditure issues,and a lack of global deployment in planning.Furthermore,six land value-added tax planning methods were designed for it: critical value point planning method,reasonable increase in deduction project planning method,and tax planning method for establishing sales companies.Based on the characteristics of the enterprise,these six planning methods were compared and analyzed to determine the most suitable method for the enterprise.Finally,a series of safeguard measures are proposed to ensure the smooth implementation of the plan: improving the awareness of enterprise tax planning,strengthening tax business training for financial personnel,strengthening communication and exchange with the outside world,and improving financial systems.This study found that good land value-added tax planning can reduce the financial burden of real estate enterprises,by helping them reduce the payable land value-added tax,increase their working capital,and thus enhance their core competitiveness.The research in this article has to some extent enriched the relevant literature on land value-added tax tax planning for real estate enterprises,and provided certain reference value for other enterprises that have already or are about to carry out land value-added tax tax planning.