| As the real estate market in recent years,the house price is high,the real estate industry tax caught our attention.The land value-added tax as the real estate industry and tied for one of the three types of taxes of enterprise income tax,value-added tax,squeeze the profits of real estate development enterprises.Land value-added tax as a national regulation in the development of the real estate industry is an important tax,its characteristic is the more value-added,the higher tax rates,tax burden is heavier,so in the current real estate industry environment,land value-added tax is particularly important.In 2013,CCTV reported several consecutive listed enterprise huge land value-added tax in arrears,let more and more people to understand the importance of land value-added tax.The land value-added tax as an important part of local taxes,the local tax authority in charge shall be responsible for the management,vary widely around the relevant policy,and land value-added tax policies are complicated,the difficulty of understanding and calculation are larger,this invisible for land value-added tax liquidation management increases the difficulty.Most of the real estate development enterprise to the land value-added tax policies,especially around the knowledge of the local policy is far from enough.It makes the most of the real estate development enterprises in the liquidation to payment of a large number of land value-added tax,real estate development enterprises can timely and effective to carry out the land value-added tax liquidation and tax planning,to improve the enterprise profits,release plays an important role of cash flow,thus affect the survival and development of the enterprise.This article select Hengke real estate development company,in the four phases of mountain city as the research object,this case contains various types of real estate property,on the application of the real estate development enterprise has universal significance.The author is related to the enterprise financial personnel in the writing of repeated communication,and obtained some valuable first-hand information,to protect the enterprise's business secrets,this paper conducted a certain amount of data processing.Based on Hengke real estate development company,in the four phases of mountain city of the specific case of liquidation,from two aspects of theory and practical cases,a total of four sections of land value-added tax planning.At the beginning of this paper,the article expounds the background and significance of land value-added tax planning,some relevant theoretical foundation knowledge are also explained in combination with the research of tax planning.Constant real estate development company,then,this paper introduces the basic situation of the four phases of mountain city,land value-added tax should be paid in advance to the existing circumstances and preliminary estimates should pay is explained in this paper.According to the constant real estate development company in the four phases of mountain city should pay land value-added tax situation and the overall real estate sales income were analyzed,it is concluded that the land value-added tax rate,and with the domestic several similar enterprise listed enterprise,as well as the region nearly two or three years,comparing the tax rate of the land value-added tax liquidation project concluded in the four phases of hilly land VAT tax burden is heavier,and analyzes the reason for the high specific land value-added tax.Next,systematic tax planning is carried out for the land value-added tax of the whole project.This article through the design of a special tax agency,by reasonable division liquidation project,again to choose the right means of interest deduction,the reasonable treatment of collecting and using tax preferential tipping point for tax planning.At the end of this paper,the author puts forward the safeguard measures against the potential tax risks in the tax planning of land value-added tax. |
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