Tax Planning Of Land Value - Added Tax In China 's Real Estate Development Enterprises

Tax planning is the enterprise for the purpose to reduce taxes or deferred tax on the premise of legal compliance of a prior to the behavior of tax planning activities in advance.The real estate industry as an important pillar industry of the country, its tax is an important source of national financial revenue. For real estate development enterprises, the huge tax expenditure has become the enterprise’s heavy cost burden, and in it, land value added tax is an important tax in real estate development enterprise pay taxes through the link. Can land value-added tax by tax planning and effectively reduce, became the real estate development enterprise one of the important determinants of survival and development.This paper mainly studies under the current economic background, our country real estate development enterprise land VAT tax planning related issues, with a case study analysis of real estate development enterprise and the basic methods of tax planning and risk prevention.The first chapter is the full text introduction, mainly narrates the research background, the selected topic significance and research method of the article. And at home and abroad about the tax planning, land value-added tax and the development of real estate development enterprise land value-added tax planning study to collect. Finally expounds the innovation of this paper and some defects and shortcomings.The second chapter mainly introduces the development of real estate enterprise tax planning theory foundation, at the same time, this paper expounds the connotation of tax planning, tax planning related theory and the three motives of the behavior of tax planning.The third chapter is the full text key, mainly introduced the land value-added tax system, policy analysis, and carries on the necessity of tax planning, the key part for some idea of the land value-added tax planning methods and points for attention in detail.The fourth chapter is for M company land VAT tax planning case analysis, the main purpose is to combined with the actual, through specific data to introduce the methods how to operate the use planning.The last section makes comparison of planning methods by tax degree, size, degree of operational risk and profit factor comprehensive The fifth chapter introduces the risk of tax planning and land value-added tax planning for real estate enterprises and somesuggestions for risk prevention and control.Finally in the form of a conclusion to this study and the paper summarizes the basic conclusions, in the hope this article can for tax planning practice has the certain enlightenment and reference value.