The Research On Land Value Appreciation Tax Planning Of DHXC Project Of YJ Company

December28,2006, the State Administration of Taxation issued a notice of liquidation related issues on land value appreciation tax of real estate enterprises.From January1,2007, real estate companies to develop projects in accordance with the30%-60%rate to pay LVA taxes. The original policy of in accordance with the1%of the sales income to levy approved the LVA tax is stopped. Faced with the sudden tax increase, the majority of enterprises are facing a question of how to adjust business strategy and financial means to make a tax planning to lower development costs.In this thesis, on base of the system of the general principles and methods of LVA tax planning, to meticulous research the tax planning cases of Donghuxincheng projects. First, do in-depth study on the basic business strategy of YJ company, and investigate DHXC project background and project implementation process further, collected DHXC project financial data and the economy contracts by interviews, and then, based on the above information identifies the key points and skills of the tax planning; Finally, evaluate the actual results of tax planning on both economic interests and non-economic interests, get some Inspiration and Reference from LVA tax planning of real estate enterprises, and generalize many key issues, such as the core of LVA tax planning. Provide some application value and learn for tax planning of real estate enterprises.In this thesis, the Contribution is using detail survey and data collection methods. Large financial data and the contract are collected through special channels in person. The confidentiality authenticity and integrity of information, ensure the thorough analysis, and on this basis, deep embrace the land value-added tax planning’s core of the entire real estate enterprises...