Research On Tax Planning Of Land Value Added Tax Of ZR Real Estate Development Enterprises

The real estate industry is playing an increasingly prominent role in supporting the economic operation,and at the same time it is playing an increasingly leading role in the development of many related industries.The business of real estate industry is complex,and there are also a lot of tax related businesses,with many types of tax and heavy tax burden.The land value added tax has constituted an important part of the real estate enterprise tax since it was levied.Under the economic situation in the second half of 2018,influenced by local regulation policies,tightened bank loans,increased real estate development costs and rising employment costs,how real estate enterprises can reduce or reduce cost input to improve their profits in a reasonable way is the main problem they are facing.Therefore,if we can effectively carry out tax planning on the basis of adhering to the legal and compliance principles,thus reducing our own tax burden and meeting various market challenges for enterprises with light load,it will help the company to have stronger financial adjustment ability and fully achieve the business objectives.The object of this study is ZR company,a large-scale comprehensive real estate developer in China,which has been committed to the development,operation and management of various commercial and residential properties for a long time.In recent years,the real estate industry has been affected by more and more powerful long-term reform policies.The industry is highly saturated,and the pressure of tax burden makes it difficult for many real estate enterprises to cope.Land value added tax is a common major tax in the industry,and it is also a tax that ZR company's tax payment and tax burden proportion keep increasing.In order to maintain and improve the comprehensive strength of the industry and improve the tax payment cost as much as possible,it is an urgent issue for ZR company to make scientific and reasonable planning for this tax.The main research methods of this paper are literature research,case analysis and comparative analysis.This paper first analyzes the relevant theories of tax planning,expounds the motivation and basic principles of tax planning,and the common methods of land value added tax planning.Then I will explain the actual operation situation of ZR company,and further discuss the importance and operability of the tax planning as soon as possible.Then from the three aspects of taxable income,deduction items and the preferential policies of land value added tax,this paper introduces the tax-related status of enterprises,and finally puts forward the corresponding tax planning measures from the above three aspects.The purpose of this study is to design the tax planning measures of ZR company based on the discussion of its tax planning operation of land value added tax,so as to achieve the purpose of helping enterprises to reduce tax,and to provide some ideas and ideas for the work of tax planning in the real estate industry.