Research On Land Value Increment Tax Liquidation Of L Real Estate Company

The real estate industry ranks as a pillar industry in the national economy.On August 12,2013,the State Council’s Notice on Promoting the Sustainable and Healthy Development of the Real Estate Market(Guo Fa [2003] No.18)mentioned: "The real estate industry has a high degree of relevance and strong driving force,and has been promoted to a pillar industry of the national economy ".In recent years,with the recovery of the real estate market economy,China’s housing prices have been rising and staying high,on the one hand,it is affected by the relationship between supply and demand,and on the other hand,it is due to the high tax cost of real estate in China.When it comes to China’s real estate tax costs,one has to mention the tax that accounts for a large proportion: land value increment tax.China’s land value increment tax collection adopts the "liquidation system".However,due to certain defects in the land value increment tax system and related systems are not perfect,the land value increment tax liquidation collection method is complex,the tax elements are not clear,and the difficulty is very difficult.This has greatly increased the risk of real estate enterprises involved in land value increment tax.Although the state has issued a series of macro-control policies in order to maintain the healthy development of the real estate market,real estate companies still face the important issue of how to maintain their own stable development.This article takes L Real Estate Company as the research object.On the basis of sorting out the development context of land value increment tax,it summarizes the shortcomings of China’s land value increment tax system and puts forward the problems faced by China’s land value increment tax liquidation.Combined with the actual situation of the land value increment tax liquidation of L Real Estate Company and the analysis of the land value increment tax liquidation process,it was found that the lack of attention to the land value increment tax liquidation,the lack of financial daily management,the lack of prior management of land value increment tax,and the inadequate use of land value increment tax liquidation preferences Problems with L Real Estate.Through summarizing and researching related issues,it is proposed that L Real Estate Company should always pay attention to policy changes,place taxation personnel at the front of project development,and strengthen daily financial management.L Real Estate Company should continuously improve its own riskprevention and control capabilities,seek reasonable,legal and compliant solutions that are most beneficial to the enterprise itself,and strive to maximize its own interests.Based on the research on the theory of land value increment tax liquidation,combined with the actual case of liquidation,this paper considers and studies how China’s real estate companies should deal with the tax risk of land value increment tax.It aims to encourage China’s real estate companies to actively explore strategies to improve the real estate companies’ ability to resist tax risks and methods to enhance the internal management of land value increment tax,help real estate companies control tax costs,and ultimately promote the healthy and rapid development of real estate companies.