Research On Land Value Added Tax Planning Of T Real Estate Company

The real estate industry is the pillar industry and the main economic growth point of our country.In recent years,in order to prevent bubbles in the real estate industry,the state’s macro-control policies for the industry are becoming more stringent and the relevant tax policies are more stringent.The development of real estate industry is limited,and the competition of the same industry is intensified.As the main body of the market,the real estate development project has the characteristics of large capital occupation and long construction and development time.In order to survive and maximize the company’s profits,we must find powerful conditions through the company’s internal.The main way to gain competitive advantage is to reduce their own costs.In the process of real estate development and construction projects,land value-added tax accounts for a large proportion compared with many taxes involved.It is one of the most effective ways to reduce tax cost through tax planning.Tax planning is a reasonable use of the current national laws and regulations and tax policies,through the pre planning of the company’s financial operations and reasonable tax planning plan to reduce the company’s tax expenditure,in order to achieve the goal of maximizing the company’s overall interests.Focusing on the theme of tax planning of land value-added tax,this paper takes T real estate company as the research object,and deeply analyzes t real estate company’s business situation,tax situation and current land value-added tax payment mode.It is found that the land value-added tax is too high,the growth rate is too fast,and the tax payment is too high to occupy the net profit and other issues,which makes clear the research direction and value of the paper.Therefore,this paper combines the latest tax laws and regulations,enterprise tax planning theory and land value-added tax planning skills to study the tax planning of land value-added tax of T real estate company,and design a tax planning scheme for it.First of all,based on the theory of tax planning contract,effect and game theory,this paper analyzes the characteristics of tax planning of enterprises and the principles they follow.At the same time,it expounds the current collection and management laws and tax planning skills of land value-added tax,which lays a theoretical foundation for the follow-up study.Secondly,it analyzes the financial situation and tax status of T real estate company and the current tax payment mode of land value-added tax,This paper points out the problems existing in the tax planning of land value-added tax of T realestate company and analyzes the reasons.Next,based on the actual deduction expenses incurred by t real estate company by the end of 2018,according to the collection and management process of land value-added tax of real estate company,it designs the specific planning schemes in advance payment,renewal payment and liquidation,so as to reduce the tax burden of land value-added tax Finally,summarize the planning effect,select a set of reasonable land value-added tax planning scheme for t real estate company,and point out the risks that may need attention in the implementation of the planning scheme,and put forward targeted safeguard measures.After tax planning for land value-added of T real estate company,this paper concludes that it should follow the economic principle according to its actual operation,comprehensively consider the relationship between various taxes,and pay attention to the possible risks.It has a certain reference value for the tax planning of land value-added tax of T real estate company to ensure the long-term and stable development of the company.