The VAT Risk And Prevention Of The Different Land Acquisition Mode In The Real Estate Enterprise A

On May 1,2016,the real estate industry formally incorporated into the "battalion to increase scope,business tax and VAT tax treatment of heavy and complicated is far higher than,so how to deal with the risks of VAT challenges will become an important task of real estate development enterprises.The main profit of real estate enterprises comes from the development and sales of projects,and the land price expenditure not only accounts for a large proportion of the project cost,but also can offset more VAT taxable sales.In addition,different land acquisition methods have different VAT risks,so how to prevent the VAT tax risks arising from different land acquisition methods is very important.This paper mainly expounds the VAT risk points of different land acquisition modes of real estate enterprises and puts forward some corresponding preventive Suggestions.Firstly,taking A real estate enterprise as A specific case,this paper introduces the operation situation of A real estate enterprise,project land acquisition mode,risk management and other basic situations.Second from "action",construction projects,cooperative development,relocation of these four kind of land access method,this paper respectively introduces the land acquisition case as well as relevant policy basis,according to the characteristics of different land access,A real estate enterprise is analyzed under different ways of value added tax risk points,and the cause of the risk.Finally,in combination with the practical situation of A real estate enterprise and value added tax risk point analysis,this paper concluded the following Suggestions to prevent risks,is similar to real estate development company of value-added tax risk prevention to provide some lessons:first,land access risk prevention should be personalized;Secondly,VAT risk self-inspection and prevention system should be established.Third,improve the risk awareness of internal staff;Fourth,independent tax authorities to strengthen risk prevention.This article used the literature research and case analysis method,through the internship in A real estate development enterprise investment,to participate in A real estate enterprise land acquisition,analysis of A real estate enterprise VAT tax risk existing in the different ways of land acquisition,offers some Suggestions for A corporate tax risk prevention.