Real Estate Development Enterprise Land Value-added Tax Planning Research

At present, the main source of financial revenue for the real estate industry, real estate tax revenue at the same time is also an important part of the local fiscal revenues, the real estate tax the main categories of taxes for the land value-added tax.In recent years, the real estate market competition is intense, through the national nature of the macroeconomic regulation and control, as a whole has not improved, the state shall adopt a new approach to governance, the administrative leading mode into the government dominant model, in the government work report of 2014, nearly 10 years for the first time put forward to build affordable housing in the country, but not in regulating the real estate industry is put forward, on the contrary, the real estate industry tax increase, the 2013 CCTV exposure several famous listed real estate companies in our country land value-added tax in arrears, ultimately, although by the competent authority for its out of charges, but the various suspicions of social and public opinion, the authorities face great pressure, the pressure will be imposed on land value-added tax administration and tax policy, promote the land value-added tax liquidation becomes the major difficulties facing developersReal estate enterprises face new challenges, real estate must be combined with the enterprise strategy development, clearing the land value-added tax plan formulation, radically reduce taxes, facing the enterprises delayed tax liquidation in appropriate way, also is the main problems in the real estate enterprise reshuffle.The article main research object for the real estate enterprise land VAT tax planning, combined with the theory and case analysis, in the process of useful property ZY group project land VAT tax situation for planning.With the implementing rules for the land VAT provisional regulations of the People’s Republic of China, the law of the People’s Republic of China on land value added tax is temporary byelaw "and relevant laws and regulations on land value-added tax in our country as the foundation, make four scheme of planning land value-added tax, scheme 1: tax liquidation time method;Scheme 2: preferential tax law;Solution 3: critical tax planning method;Plan 4: choose marketing planning laws.Articles with ZY project combining the current situation, not the best way to determine the above a solution as a practical application, based on the analysis of project running state, then determine the final application solutions, to tax the best results.Article consists of five parts, the first chapter, a brief description of the background and research significance, the domestic and foreign literature, the article use the research way and the detailed content, etc.The second chapter, introduce the basic concept of tax planning, detailed analysis of the current state of the tax planning and tax planning in our country the actual application of the main principles;The third chapter, describe the practical cases, a brief overview of useful group to describe the ZY project general situation, in view of the useful of the project of ZY group land VAT tax analysis of the necessity and feasibility of tax planning;The fourth chapter, analysis of actual case, in view of the case design four different ways of tax planning, combined with four ways to develop consistent with enterprise’s tax plan, summarize the influence of the four ways for real estate enterprises;The fifth chapter, this article research conclusion, in view of the lack of innovation the essay described.