Real Estate Development Enterprises Land Value-added Tax Planning Research

Starting from the basic theory of tax planning, this paper puts forward the strategy and specific methods of tax planning according to the land value added tax related policy factors and the characteristics of the real estate industry. Using the actual operating data of a certain enterprise, several kinds of tax planning schemes are designed, which are verified and compared with the actual situation to choose the most suitable scheme. After analyzing the problems and reasons existing in the current land value increment tax planning, try to establish the management mechanism of the land value-added tax planning. This paper through the research that tax planning risk should be of particular concern, avoid planning over; in a comprehensive consideration of various factors, grasp the initiative in the clearing point and even take the initiative to put forward the liquidation is effective land value-added tax planning methods, and organizational structure nano tax planning method because of the existence of legal risk and should be avoided.The innovation of this paper lies in: first, the existing land VAT tax planning case analysis is the all projects to merge the land value-added tax accounting, and actual operation, the tax department general requirements the difference between accounting for different types of real estate land value-added tax levy, this paper in Guangdong Province clearing the land value-added tax rules requirements as a reference standard, to the ordinary residential and non-ordinary residential are accounted for separately, and it is more practical significance for real estate enterprises. Second, the land value-added tax planning status is. The results oriented too strong, lack of systematic planning and monitoring of link in advance, in the thing, almost no systematic management mechanism, this paper on the basis of consulting a large number of documents and cases based on, summed up land value-added tax planning are the specific problems, and the analysis of the cause reason of these problems, proposed the establishment of tax planning management mechanism.