Case Analysis On Land Appreciation Tax Planning Of PL Real Estate Company

As one of the main taxes of the real estate development enterprises, the land appreciation tax is an important cost of the enterprise, and how much of its spending directly affect corporate earnings growth and enhance market competitiveness. The real estate development enterprises review and analysis of the current tax policies and regulations, rational plan the business activities of enterprises, carry out the tax planning of land appreciation tax, to reduce costs, reduce the corporate tax burden, grow after tax profit, help enterprises stand out in the industry. Especially in the context of national real estate industry " reducing unsold homes " in the current, how to make the enterprise effective to save unnecessary taxes and fees, is closely related to the event of the real estate business survival and development.This paper chooses PL Real Estate Company of the real estate industry to carry out the tax planning research of land appreciation tax, comprehensive use of case analysis,comparative analysis and literature, law research methods and so on, first, introduces PL Real Estate Company and land appreciation tax basic situation, tax related cases through the analysis of PL Real Estate Company's main business, land appreciation tax is one of the three major categories of PL Real Estate Company; through the analysis of PL Real Estate Company tax burden ratio of land appreciation tax, and compared with the same industry six the listed company, the company's land appreciation tax is heavy conclusion,therefore, the necessity of the existence of PL Real Estate Company tax planning to carry out the work of land appreciation tax planning. Next, focuses on the PL Real Estate Company's overall business process and management of each stage to development stage,sales stage, liquidation stage related business design scheme of land appreciation tax planning. During the development phase, PL Real Estate Company tax planning mainly concentrated in the construction, three aspects of interest expense and the construction cost; in sales stage, PL Real Estate Company mainly concentrated in the sales price, the establishment of subsidiaries and collection costs three aspects of tax planning; in liquidation stage, PL Real Estate Company mainly on the choice of the liquidation time,cost allocation method and the choice of the three aspects of the planning of the object.By planning through the analysis of related business in various stages of the operation.Through the operation of the various stages of the relevant business design different planning programs, make a comparison and make a reasonable choice. Then, it is about the risk of PL Real Estate Company to carry out the tax planning of land appreciation tax,combined with the plan before the relevant part of the business, analyzes the risks of law enforcement, land appreciation tax planning to bring the business risk, policy risk and operational risk. Last, it is the PL Real Estate Company's prevention measures for land appreciation tax planning risk, land appreciation tax planning is facing various risks of the above, put forward corresponding preventive measures, increase the feasibility of tax planning.