Research On The Tax Price Of Real Estate In The Equity Transaction

With the development of China’s economy,the reform of the economic system has been deepening and perfecting,and the equity trading is becoming more and more active.Equity trading often involves large tax base and hidden payment means,especially Non-listed Company equity transfer,which is mainly conducted in the OTC market makes more difficult to monitor.In order to prevent two trading parties from concealing transaction reporting tax prices and reduce the risk of tax loss,the tax authorities need to verify the value of the enterprise’s net assets.With the rapid development of the real estate market in recent years,the value of the real estate in the share of total assets is bigger and bigger.So how to accurately evaluate the value of the real estate business becomes increasingly important.At present,L county generally uses replacement cost approach income approach market comparison approach to carry out a single evaluation when evaluating enterprise real estate value.However,due to the lack of reproducibility and the influence of subjective factors,and the efficiency of the assessment is low,this method usually can’t give full play to its advantages.Therefore,we hope to combine the background of the county economy in L county and the characteristics of local enterprises,and discuss a reasonable and easy to operate way to realize the effective evaluation of the real estate of enterprise production and operation.On the basis of summarizing the research of housing appraisal at home and abroad,the paper introduces the HPM to the real estate value assessment,to a certain extent,to make up for some shortcomings of traditional methods according to the actual situation of L County.By analyzing the shortcomings of the three traditional evaluation methods,the paper studies the assumptions and cautions of the HPM,and expounds the feasibility of the HPM in evaluating the real estate business starting from the theoretical basis of the HPM.Next,takes industrial enterprise as the research object,analyzes all kinds of factors that affect the real estate value of the enterprise and collects the two basic characteristics data of the location,building and Considering the unique characteristics of the real estate in the equity trading,which will be influenced by the overall development of the enterprise,the paper analyzes it too.Taking the unit price of the real estate land as the dependent variable and the influencing factors as the independent variables,we study the relationship between them.Then with the help of SPSS,a reasonable batch evaluation model is obtained through statistical analysis.Finally,sample data is selected to evaluate the real estate value of the enterprise by using this model,and the evaluation results are compared with the evaluation results of the local authority evaluation department,we analyze whether the error is within acceptable limits.In this way,we examined whether the assessment method is reasonable.Therefore,the final model equation not only passed the correlation statistical test,but also basically conforms to the people’s cognition and the general rule in the daily economic activities of L County,which has certain feasibility.It is prove that the evaluation method is reasonable and feasible in the application of real estate value in L county stock trading appraisal enterprise,which is of practical value for the evaluation of tax management of stock trading in L county land tax bureau through the research of the paper.It will help solve a series of problems caused by insufficient resources such as tax collection and management in L County,improve the efficiency of tax collection and management,and reduce risks.At the same time,I also hope it can provide reference for the further study on how to evaluate the enterprise value of the net assets in equity transactions,and promote the development of China’s stock exchange in terms of tax according to the appraisal work.