Case Analysis And Corresponding Countermeasures Of Land Value Increment Tax Liquidation In A City

Case study analysis and related solution for A City's land value added tax(VAT)liquidation Land VAT is the kind of tax category for the government to regulate the land and real estate market exchange,reasonably adjust the income from land value increment and protect national rights and interests.Since 1994,many cities only prerequisite but not liquidate the land VAT,which cause the tax incomes lose for the country,the land VAT adjustment function loss,and also it becomes unclear to the tax bureau and related real estate companies.Recent years,our country's real estate market is developing significantly.In order to enforce the management and regulate real estate companies' land VAT claims and liquidation,central government level's tax bureau issued The State Administration of Taxation on Real Estate Development Enterprise Land Value-added Tax Liquidation Management Related Issues Notice(GuoShuiFa [ 2006 ] no.187).After that,it started the Land VAT liquidation cross the country.Based on current situation,the country has been clear the responsibility of adjusting the real estate market from the land VAT.The state administration issued About Resolutely Curb the Property Price Hikes in some Cities(GuoBanFa [2011] no.1)in 2011 and stated that in order to enhance the monitoring and checking of land VAT liquidation,to focus on the over pricing real estate development projects by comparing to surrounding areas,local governments shall do the land VAT liquidation and checking.Therefore,the tax bureau and tax officials as the land VAT policies and execution owners must sufficiently understand the current tax liquidation situation,improve the focus and the overall capabilities to the land VAT liquidation,fulfill this tax category management,and recover this tax management defects as current priority.During actual work,we still found some issues,including the flexibility of execution,the policies explanation,tax paying planning and some problems over the taxation,which has been causing many difficulties for the liquidation.After this area's land VAT typical case study and analysis,theoretically analyze and summarize the issues,which will be important and practical for future related work.In order to recover tax category management,improve tax collection and management efficiency,reduce the risk of policies execution,build and collect the tax at harmony manner,I have chosen the study of Case Study Analysis and RelatedSolution for City A's Land Value-added Tax(VAT)Liquidation and expect to improve the land VAT collection and management efficiency and improve the risk management ability.