| The real estate industry-related tax revenue is not only the main source of state revenue,but also makes an important contribution to local finance.With the full implementation of the policy of "replace business tax with VAT",the real estate industry has also been formally included in the scope of the pilot.Changes in taxation policies have brought about changes in tax treatment,and many enterprises have faced greater taxes in the treatment of land relocation compensation.risk.This article takes the "Pearl Garden" phase I project just cleared by the XK real estate development enterprise as the research object,sorts out and compares the taxation policies for demolition compensation fees,and analyzes the different compensation methods under the tax reform system through the tax burden measurement.Under the tax treatment changes,and pointed out potential tax risks.Through the study,the authors conclude that after the increase of the business-to-industry,the treatment methods for the deduction of demolition compensation fees on corporate income tax and land value-added tax have not changed much,and the compensation for demolition in the value-added tax treatment can be deducted along with the price of the land in the calculation of sales.The deduction process is added under the business tax system,and the value-added tax is an out-of-price tax.It needs to be removed from the price when calculating,and the land value-added tax and enterprise income tax calculations must not be deducted.Comparing the tax status of XK companies under different compensation methods found that the overall tax burden of the company decreased after the the tax reform increase,and the after-tax income increased.Theoretically,the difference in tax burden under different compensation methods disappeared,but physical compensation The company's accounting and invoice management requirements are higher and the tax risks faced are even greater.Based on the comparison of the problems encountered in the actual life of XK companies and the tax-related issues,the author has come to the measure of real estate development companies avoiding demolition compensation fees after deducting the risk of demolition.First,according to the level of corporate accounting treatment,a reasonable choice of compensation methods;Second,to strengthen the training of accounting personnel,optimize the internal tax-related business processes;Third,the establishment of an invoice classification management system,the implementation of responsibilities to people;Fourth,pay attention to the contract Sign management to clarify the specific business and amount of the contract;Fifth,pay attention to the interpretation of the tax policy,and formulate plans for the actual situation of the company. |
