Research On Tax Planning Of Land Value-added Tax For S Real Estate Company

Attendant to fiscal and taxation systems transformation,tax reductions and cut fees has been entered the implementation phase of large scale in China.Financial and tax management is important for real estate enterprises,on account of the necessary fund amount is big,the items of taxation is much.As one of the main taxes for real estate enterprises,Land value-added tax is complicated and very general.So is necessary and possible to implement tax planning.The paper through consulting relevant literatures,show that most of the research focus on how to how to reduce the revenues,increase the costs,lowering tax rate,and reduce taxes burden,or enjoy tax incentives.But the research based on the change of exchange model is pretty rare.On the basis of tax theory and regulations of land value added tax,this article calculates the financial indices of S-company combining the design scheme of S-company’s real estate project.And the causes of high tax rates were analyzed.And then the article details the tax planning plan of land value added tax for S-company,such as change the project,rationalize the costs,change the financing mode.Although the plan is not fully implemented,in several experiments from S-company,the effect is obvious.The tax planning plan of land value added tax helps S-company to save 46 million tax cost,and accomplish their goals form the group.At last according to the case of S-company,this paper puts forward suggestions for tax planning of land value-added tax in real estate development enterprises: Firstly,thorough planning goes a long way for avoids the risk of missed the better time to implement plan;Secondly,through changing traditional trading model,and use of the advantages of real estate developer to make t ax planning plan;Thirdly,enhancing communication with tax authorities at the tax regulations to help make tax plan;Finally,strengthen risk awareness and establish prevention mechanism to avoid injuries and other issues.It should be noted that only a case study of S-company,can not get a more universal conclusion.