Tax Planning For The Land Value-added Tax Settlement Stage Of Real Estate Enterprises

In recent years,the real estate industry has developed rapidly and gradually matured.Real estate companies have sprung up in large numbers.Selling houses and buying houses has become a topic of discussion after people have had a meal.In order to stabilize the development of the overheated real estate industry,the state has introduced relevant restrictions and policies,making the real estate enterprises' profit margins smaller and smaller.How to improve the competitiveness of real estate enterprises in such a fierce environment,it is necessary to reduce costs and increase efficiency.That is,in the course of business operations,reduce expenses and improve the efficiency of capital use.Taxation has always been an important expenditure of real estate enterprises.As a land value-added tax with high tax rate and heavy tax burden,it is one of the most important taxes of real estate enterprises.How to reduce the land value-added tax amount reasonably is the key consideration for real estate development enterprises to reduce expenditure.This paper adopts literature analysis,case analysis and comparative analysis method,and analyzes the tax planning of the real estate enterprise's land tax increase and liquidation stage through the form of theory plus case.First of all,through the basic analysis of the theory,based on the relevant policies and regulations on land value-added tax increase,the paper puts forward some planning methods for the settlement and settlement of soil tax increase;Then select the DW real estate enterprise A project's land value-added tax liquidation as a case.First briefly introduce the basic situation of DW and A project,then explain the A project's land value-added tax increase and clearing process,including confirming the liquidation unit,confirming the liquidation conditions,confirming the taxable Revenue,confirmation of deduction of project amount,cost allocation,etc.And then provide several planning solutions for the process: The planning of liquidation time,the planning of cost sharing,the planning of interest expenses and the planning of secondary liquidation.And compare and analyze these four planning schemes.While providing planning suggestions for the A project,it also provides a certain reference value for the future DW company's other projects.At the end of the article,the case has risen from the case to the general,and it provides several countermeasures and suggestions for the land value-added tax planning of real estate enterprises: clear relevant tax policies,prepare for pre-liquidation,equip with professional tax planning talents,pay attention to the risks in the land value-added tax planning and strengthen the communication between departments.