Study On Land Value-added Tax Liquidation Of Yusheng Real Estate Development Co.,Ltd.

In recent years,with the in-depth promotion of the de-stocking policy at the national level,the collection and management of land value-added tax and clearing management have become more standardized.Since 2008,Yusheng Real Estate Development Co.,Ltd.has participated in 5 liquidation projects,and carried out backward analysis around the liquidation results.There are many “diseases” and “new diseases” in the land value-based liquidation of Yusheng Real Estate,which affects the healthy development of enterprises.From the micro-view,Yusheng Real Estate Development Co.,Ltd.is a large-scale real estate development enterprise in Changchun City,Jilin Province.It has first-class development qualification and is a typical representative of the local real estate development enterprises in Changchun.The land value-added tax is the overall tax burden of the enterprise.It accounts for a large proportion.Taking 2017 as an example,Yusheng Real Estate Development Co.,Ltd.realized a total tax revenue of RMB 22.68 million.Among them,the land value-added tax will realize a tax of RMB 10,243,400,accounting for 45.16% of the annual tax contribution of the enterprise.Therefore,the study of the problem is particularly necessary.Based on the scale and development type,this paper selects four typical projects of Yusheng Real Estate Co.,Ltd.,and uses field survey,literature analysis and qualitative analysis to obtain original data and rectify the liquidation.The four core layers of the standard,taxable income confirmation,total deduction confirmation,and application of policies and regulations are compared with the application of the four projects and the results of the review.The problems are discovered,the causes are analyzed,and solutions are proposed.From the comparison study,taking the problems into consideration during the liquidation process,such as the confusion of the liquidation standards in the liquidation process,the low recognition of taxable income,the deduction of the total amount of projects and the misuse of policies and regulations,the reasons are classified into four categories: the negligence of liquidation execution,the illegal tax planning behavior,the irregular financial system operation and the unstable accounting support ability.From the above four aspects,this paper proposes 16 systematic countermeasures based on the land value-added tax clearing process,further standardizes the land value-added tax clearing work of Yusheng real estate development enterprises,and receives a healthy and sustainable development.There are three innovations in this article.First,the research ideas are relatively new.This paper incorporates the research on the land value-added tax settlement of Yusheng Real Estate into the internal control mechanism,and conducts countermeasure research on the five elements of internal control internal environment,risk assessment,control activities,information and communication and internal supervision.Combined with the actual land reckoning liquidation and research needs,this paper integrates the five elements internalization into four aspects,and fully integrates the five elements into the countermeasures for the land value-added tax settlement of Yusheng Real Estate systematically.Second,the research perspective is new.This paper reverses the results,and compares the application results of the land value-added tax settlement of Yusheng Real Estate with the audit results of the tax authorities,thus discovering the application problems existing in the liquidation of enterprises,and then proposes corresponding proposals.Third,the research case is rich.Different from the single research analysis of most land value-added tax settlement cases,this paper conducts research by selecting four typical projects in the Yusheng real estate liquidation,which not only ensures the in-depth study of the problem,but also ensures the integrity of the problem exposure.