| Land value added tax is a leading real estate enterprises to pay a leading tax,is the main source of national and local fiscal revenue.Land value-added tax liquidation,has become a business and tax authorities of the gameAt present,in the real estate management of land value-added tax liquidation,the competent tax authorities are mostly pre-paid and audited liquidation,the remaining real estate tax increase follow-up management is not enough attention,which result in real estate enterprises after the liquidation of the remaining real estate value-added tax liquidation still exists many Problems,such as the value of different issues before and after the settlement of the issue,the tax can be deducted from the problem,the legally effective follow-up spending can be deducted issues and tax risk and other aspects.GuoShuiFa[2006]No.187 provides for the follow-up management of the remaining real estate land value-added tax,due to the land value-added tax is a local tax,all over the remaining real estate land value-added tax is still not a clear standard and caliber.Among them,Huan Province,the liquidation method is in strict accordance with the provisions of the State Administration of Taxation[2006]187;The liquidation of Chongqing Municipality shall be deducted from the follow-up cost,and the income of the surplus and the deductible expenses shall be calculated according to the new value-added rate;And Hubei Province has advocated the second liquidation,the remaining sales of the remaining real estate sales process,the deductible amount of the project,prepaid taxes and other data and the original liquidation data merger,the overall calculation of liquidation project tax payable.Local tax authorities on the real estate enterprises remaining property land value-added tax collection and management to make different provisions,this paper to the current mainstream two kinds of liquidation model to carry out comparative analysis,one is represented by the simple model of Chongqing Province,the other is in Hubei Province As the ideal model for the representative.Among them,the liquidation mode of Chongqing Province has effectively solved the operational problems in the process of land taxation and settlement through the deduction principle,but also has some problems,such as the corresponding value-added rate of surplus property,the actual tax burden is inconsistent with the first liquidation Of the possible;and Hubei Province,the settlement model successfully solved the problem,the inadequacies of the liquidation process is cumbersome,increasing the burden of tax and the two sides of the work.In this paper,the follow-up management of the land value-added tax of the remaining real estate enterprises in WL real estate enterprises in Hunan Province is taken as an example,and the liquidation of the surplus real estate is analyzed in depth.It is concluded that the ideal mode of Hubei Province as the representative model is more helpful to solve the settlement problems encountered in the actual collection and management,which is beneficial to realize the land value increment of the liquidation project.The uniqueness and certainty of the tax amount is conducive to guaranteeing the fair and legitimate economic rights and interests of the tax and the enterprises,and promoting the healthy and rapid development of the real estate market.Finally,from the case rose to the general,put forward to optimizing the real estate enterprises after the liquidation of the remaining real estate land value-added tax follow-up management measures,such as the use of the ideal model to clear the remaining real estate land value-added tax,improve the ideal mode of landing system implementation measures,avoid the remaining real estate land value-added tax liquidation tax risk,these measures not only help the case itself to solve the remaining real estate land value-added tax liquidation issues,but also for other real estate development enterprises to deal with land value-added tax liquidation having significant reference. |
PDF Full Text Request