A Study On Tax Planning Of Land Value-added Tax For Real Estate Enterprises

In recent years,the real estate market has shown significant changes,the Chinese government has implemented a series of macro-control policies,but the effect is not significant.Therefore,the Chinese government has changed the previous administrative control means to market-oriented,supplemented by the necessary administrative means,and in the 2014 report on the work of the government,the focus of work from real estate control to the construction of security housing,which is the first in the last decade.On the contrary,the real estate market "tax" intentions gradually thickened,CCTV exposed a number of well-known listed real estate enterprises nationwide,a huge amount of value-added tax default,although all of them ended with corporate public relations,but the public opinion showed distrust,the enormous pressure of the enterprise authorities,the government for the Levy of land value-added tax.Attention and law enforcement efforts to increase,the land value-added tax has been fully liquidated,these problems need developers to focus on thinking.The emergence of new competitive pressures,co-ordination of corporate strategic control,land value-added tax accounting should be cleared ups to minimize the taxable fees,legal deferred tax clearance,is every real estate enterprise will have to face the reality of positive problems.Based on the study of advanced tax planning theories at home and abroad,taking real estate company A as a case,this paper studies the application of various tax planning methods,the original data and materials,and obtains the differences of land value-added tax burden between before and after tax planning.From the actual analysis and overall evaluation of the company’s net income,we can get that after tax planning,the enterprise’s income can be maximized,and the potential dangers of the formulation of preventive measures,the whole process is more realistic.On the one hand,the study of this paper provides a specific scheme and approach for A real estate company’s land value-added tax planning,on the other hand,it also provides a reference for other enterprises in the industry tax planning,which has a certain practical value.