Design On Tax Assessment Index Of Increment Tax On Land Value Of Real Estate Enterprises

Since November2013, increment tax on land value has become a hot issue in ourcountry. The responsible officer of State Taxation Administration, tax scholars andsome media launched a fierce debate about whether there exists this phenomenon thatmany listed real estate companies do not pay increment tax on land value. As far as Iam concerned, it is brewing to strengthen the information system construction ofincrement tax on land value, further improve the system increment tax on land value,strengthen the management of increment tax on land value and reinforce the land vatliquidation works. Therefore, it is important for China’s Grassroots Tax personnel andthe development of the real estate market to establish a set of effective system ofincrement tax on land value combined with the current development of China’s realestate industry.In this paper, we established the evaluation system of increment tax on landvalue under the guidance of the theoretical basis of tax assessment combined withthe characteristics of the financial accounting and the increment tax on land valuesystem of the real estate. This paper will divide the index of land value-addedtax into the state evaluation index, clearing evaluation index andcomprehensive evaluation index according to the current different stages of the landvalue-added tax. Next, this paper inspects the feasibility of evaluation index on thebasis of the actual situation of real estate Development Company to pay the landvalue-added tax. Finding out the tax problem through comparing the assessment ofthe results and the third party standard to prove that the evaluation system with theeffectiveness of the expected.