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Research On The Land Value Increment Tax Of Chinese Real Estate Enterprises Relevant Issues

Posted on:2020-01-29Degree:MasterType:Thesis
Country:ChinaCandidate:H ZhangFull Text:PDF
GTID:2439330572470324Subject:Taxation
Abstract/Summary:PDF Full Text Request
Land value increment tax is a special tax category in the taxation system of China,one of the important tax categories used to regulate the real estate industry and market.Since it was released in 1994,its collection has been involving a lot of controversies.In the contemporary real estate taxation system,circumstances such as complicated practical operation,stagnant payment,concentrated tax avoidance and severe distortion exist in land value increment tax.Since 2007,although the collection and management of land value increment tax by taxation institutions are quite effective,and the annual income of this category of tax has reached 564.2 billion yuan in 2018,due to the varied conditions of the real estate industry,and the greater complexity in the design of land value increment taxation system compared with other tax categories,the clearing of this category still calls for the checking of a lot of income,cost and expense between years and asymmetry of financial information between tax authorities and real estate enterprises,a lot of pressing problems in the taxation system and collection and management systems of this category of tax with considerable income are to be solved.Through tracing back to the origin of the development history and theoretical reference of land value increment tax,this article analyzes the specific common problems in terms of tax system and collection and management practices of real estate development enterprises.In addition,it makes use of logistic model to analyze and apply the data of land value increment tax clearing and inspection in real estate development enterprises.And by combining the reform of financial and tax system in the new era,some countermeasures and suggestions on the system,collection,management and supporting facilities of land value increment tax in real estate development enterprises are proposed.
Keywords/Search Tags:land value increment tax, real estate enterprises, clearing and inspection
PDF Full Text Request
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