Research On Land Appreciation Tax Planning For X Project Of A Real Estate Company

In recent years,with China's real estate industry on the "fast track" and gradually becoming a pillar industry of the national economy,it is not only closely related to the lives of ordinary residents,but also closely related to many industries.Taxation from the real estate industry is also an important part of local finance.However,in the new economic situation,restricted by many factors,such as regulatory policies,financial supervision,rising construction and installation costs,and restrictions on land acquisition and financing,the profit space of the real estate industry is constantly being compressed,and the competition in the real estate industry is becoming more and more fierce.It is a top priority for real estate enterprises to find legal and reasonable ways to reduce costs and increase profits.Since tax cost accounts for a large proportion of the real estate industry costs,tax planning has become an important means for real estate enterprises to reduce risks,maximize benefits,enhance market competitiveness and further enhance their sustainable development capability.Land value-added tax is one of the most important taxes in the real estate industry for many reasons,such as complicated tax system,large proportion of tax burden and close connection with real estate development.With the continuous development of the real estate industry,the tax authorities have been strengthening the collection and management of land value-added tax.It is also an urgent matter for the real estate industry to effectively carry out the tax planning of land value-added tax,reduce the tax burden of land value-added tax and improve the profits of real estate enterprises.This paper mainly studies the tax planning of land value-added tax for real estate development enterprises from two aspects of policies and examples through literature research,case analysis and comparative analysis,and combining with the actual case of land value-added tax liquidation for project x of a real estate development company.Firstly,the research background and significance of this paper are briefly described.Then,according to the theoretical background of land value-added tax planning,domestic and foreign frontier theories are discussed,leading to the relevant analysis of land value-added tax for real estate enterprises.Secondly,according to the current land value-added tax policies in our country,the basic system of land value-added tax,the basic theory of tax planning and the basic methods of tax planning of land value-added tax are briefly introduced,and the tax burden of land value-added tax borne by enterprises and the corresponding tax-related risks are analyzed.Thirdly,taking the development of Project X of A Real Estate Development Company as an example,it specifically introduces the self-declaration of land value-added tax for Project X,the results of liquidation audit by tax authorities and the comparison of liquidation results of tax enterprises,analyzes the problems existing in tax planning of Company A and analyzes the causes.Then,according to the reality of Project X,the tax planning scheme is designed by using the high coefficient method,interest expense,public supporting facilities and the selection of tax rate critical point.Finally,some constructive suggestions are put forward,such as strengthening the legal awareness of taxation,strengthening the construction of tax planning team,strengthening the financial management level of enterprises,strengthening the awareness of tax planning,strengthening the management of tax risks and strengthening the contact with tax authorities.