Land Value-added Tax Liquidation Case Of W Project Of JY Real Estate Company

The original intention of levying land value-added tax is to regulate the order of land and real estate market transactions,reasonably regulate land value-added income,and safeguard national rights and interests.As a pillar industry of national economy,real estate industry also plays an important role in the process of economic development.After the previous round of house price skyrocketing,all kinds of real estate purchase and sale restrictions policies have been issued continuously,and the central government’s attitude towards real estate is more clear.As an important means of national macro-control,tax should play a better role.Under the background that the real estate tax has not yet been issued,land value-added tax,which is closely related to the real estate industry,should be our current concern Focus.In addition,due to the impact of the Sino US trade war,the downward pressure on the economy has increased,and the timely introduction of a series of tax reduction and fee reduction policies for enterprises has put forward a more severe test on the growth of tax revenue.Under the double pressure,the tax authorities pay more attention to the collection of land value-added tax.As the main body of the taxpayer,the tax risk of land value-added tax should be more important to deal with the situation that the tax authorities are more and more strict in management.Taking the sample of land value-added tax settlement of JY real estate company W project personally as an example,this paper has passed the Interim Regulations of the people’s Republic of China on land value-added tax,the detailed rules for the implementation of the Interim Regulations of the people’s Republic of China on land value-added tax,and the notice of the State Administration of Taxation on printing and distributing the administrative regulations on land value-added tax settlement and Guangdong provincial taxation Based on the latest "Regulations on land value added tax clearing management of Guangdong Provincial Taxation Bureau of State Administration of Taxation" and other relevant documents issued by the Bureau,this paper integrates some problems audited in clearing and my own understanding of land value added tax clearing.Through the length of four chapters,the first chapter mainly introduces the research background,significance and research methods.The second chapter introduces the land value added tax of W real estate project The liquidation cases are described.The third chapter analyzes the problems in the liquidation of land value-added tax and analyzes the reasons for the above problems.The fourth chapter gives some case inspirations for the liquidation of land value-added tax,including correctly understanding the liquidation policies of land value-added tax,improving the liquidation procedures and methods,strengthening tax planning and human security It is hoped that through the writing of this paper,the real estate enterprises will have a deeper understanding of the settlement of land value-added tax.Land value-added tax,as an important and related tax type of real estate enterprises,can bring more real profits to the enterprises by solving the settlement problem of land value-added tax,which is not only conducive to the development of the real estate enterprises themselves,but also better promote the settlement of land value-added tax The development of the whole real estate industry.