Land Value-added Tax Assessment Index Design And Application Research

After more than 30 years of development,the real estate industry has become a pillar industry in China's economic development,occupying an important position in the national economic and social development.Its development has a positive impact on promoting economic growth,expanding employment and other aspects,and has a great contribution to finance and taxation.There are about 10 kinds of taxes involved in the process of real estate development,of which land value-added tax,as an important means of national regulation and control of the real estate industry,has always been the focus of attention of tax departments and real estate development enterprises.Land value-added tax was levied by law in 1994.The purpose of levying land value-added tax is to standardize the transaction order of land and real estate market,safeguard national rights and interests,and promote the healthy development of real estate industry.At the beginning of the levy,the national land value-added tax income has been very low until 2002,with the continuous warming of the real estate market,the land value-added tax income and the growth rate have also been greatly increased,the regulation of the real estate market and the contribution of local fiscal revenue are increasingly significant.Because of the characteristics of the real estate industry and the reasons of the tax policy,the land value-added tax management has been relatively extensive.The phenomenon of replacing liquidation with pre-levy is very prominent.How to strengthen the land value-added tax management and promote the liquidation work is an important problem to be solved urgently by the tax department.Tax assessment is a commonly used tax management method by tax authorities,mainly through data analysis and comparison,to make qualitative and quantitative judgments on the authenticity and accuracy of tax declarations of taxpayers and withholding agents,and to take further measures for collection and management.In recent years,there have been many studies on tax assessment in China,but there are few studies on tax assessment of land value-added tax.This paper combines the tax assessment with the land value-added tax management,establishes the land value-added tax assessment index system,and uses the evaluation index to examine and analyze the land value-added tax pre-collection and liquidation,so as to promote the tax authorities to strengthen the management level of land value-added tax.This paper is divided into six parts.First,it introduces the research background and significance of land value-added tax assessment,and summarizes the research results of tax assessment both at home and abroad.Then,on the basis of the theory of tax assessment,it combines the land value-added tax policy with the land value-added tax policy to the land value-added tax management and tax payment of real estate development enterprises in S District of Chongqing City.Then,according to the financial accounting characteristics of real estate development enterprises and the links between various taxes,the evaluation index system of land value-added tax in S District of Chongqing is constructed,and the index system is divided into pre-evaluation index according to the land value-added tax management mode.Tender and liquidation evaluation indicators are respectively used in the real estate development enterprise land value-added tax collection and liquidation phase of the declaration analysis.Finally,the index system is used in a typical case,and combined with tax assessment methods to verify the evaluation indicators screened out doubtful problems,to test the effectiveness of the evaluation indicators.This paper establishes a land value-added tax assessment index system,which can effectively solve the practical difficulties in the land value-added tax management of the grass-roots tax authorities in S District,and also provides some references for the study of land value-added tax assessment.