Study On The Liquidation Of Land Value-Added Tax In G Area

Land value-added tax liquidation is the most important link in land value-added tax collection and management.For real estate development projects,the value-added amount and value-added rate confirmed by land value-added tax liquidation determine the final land value-added tax burden of the project.Land value added tax liquidation is one of the most difficult links in tax collection management.There are many complicated project materials,general documents according to regulations,and low tax compliance of enterprises with interwoven interests,which are the practical difficulties facing the land value-added tax liquidation work of local tax departments.In the past ten years,the real estate industry in Zone G has experienced a booming development stage,and many real estate development projects have entered the stage of liquidated or liquidated land value-added tax.As a 100% local tax,land value-added tax revenue is increasingly concerned by local governments.With the increasing downward pressure of regional economy,the overall real estate industry in G area will be depressed in 2022,and the pressure of land value-added tax liquidation will increase sharply.This paper mainly adopts literature research,case analysis and comparative analysis.Summarize the existing problems and solutions in the collection and management of land value-added tax and land value-added tax liquidation in China,and understand the existing problems and focus of enterprise land value-added tax liquidation.Research and analysis were carried out based on the two typical cases of land value-added tax liquidation in Area G,BD and YP,and the differences between the liquidation declaration of enterprises in the same project and the liquidation review of the tax department were compared.The cases were used to show the income recognition and deduction items that the tax department should focus on in the land value-added tax liquidation review.Through the case and combined with the actual work,it is found that there are some problems in the land value-added tax liquidation business of G District Tax Bureau,such as slow progress of liquidation audit,large backlog of projects,human interference in the liquidation order,deepening contradiction between tax and enterprise,differences in audit standards and endless disputes.According to the analysis of the reasons for the problems,it is pointed out that the liquidation professionals of G District tax Bureau are insufficient,constrained by the local fiscal revenue and expenditure,and the policy basis is rough and general.It is proposed that land value-added tax liquidation talents of tax departments can be cultivated by setting up liquidation teams to learn and practice,and third-party services such as tax agent firms and cost assessment companies can be purchased and introduced to jointly confirm liquidation data,reduce the workload of tax personnel and reduce risks.It is suggested to strengthen communication with local financial departments,reduce the binding force of fiscal revenues and expenditures on land value-added tax liquidation,strengthen daily management by establishing land value-added tax project management ledger,master project data,and reasonably arrange liquidation plan;It is suggested to improve the policy basis,formulate standardized and unified examination standards for liquidation,and put forward an innovative idea of mutual verification with land value-added tax liquidation through VAT invoice management,stamp duty,deed tax,urban land use tax,etc.