Research On Land Value Added Tax Revenue Planning Of CX Real Estate Company

The economic development as our country enters the new normal,the speed of economic growth is slowing,and most domestic structural reform is to speed up the supply side,adjust the structure of economic development,slam the door in the past for development "speed" for the development of the phenomenon of "quality",gradually improve the quality of enterprise production,in the process of economic structure adjustment increased the economic downward pressure;Foreign trade problems between China and the United States have continued until now,with frequent trade barriers,which have seriously affected the current macroeconomic situation.Under such economic background,the real estate industry itself has the problems of high cost,large inventory and long capital recovery cycle,which makes the industry face unprecedented pressure.From the perspective of the whole country,the price drop is obvious,especially in the second and third-tier cities,the price decline is much higher than the national average.Coupled with the influence of the outbreak earlier this year,to a large impact on the real estate industry,real estate sales plummeted,enterprise pays slow,no doubt increased the burden of real estate enterprise's management,forcing companies to reduce prices further reduce profits,as Evergrande launched the 613 buildings > discount of preferential,promote real estate sales drained in time.For the current real estate industry,it is very necessary for real estate enterprises to conduct tax planning,reduce tax burden and increase corporate profits.As one of the most important taxes for real estate enterprises,land value added tax planning for real estate enterprises is one of the important ways to ease the operating burden of enterprises and increase their profits.This paper selects the land value added tax of CX real estate company as the research object of tax planning.The first part is the introduction,which summarizes the background of the current development of the real estate market in China,and expounds the research background and significance of this paper in combination with domestic and foreign literature,as well as the domestic and foreign research on land value added tax planning.The second part mainly analyzes the financial situation and tax burden of CX real estate company.By comparing with other large real estate companies' land tax increase,it analyzes the necessity and feasibility of land value-added tax tax planning for CX real estate company by means of data analysis.The third part of the selection CX project as the object of land value-added tax planning,real estate company X collected X project related financial data,respectively by income decentralized planning method,the cost of migration planning claim additional deduction method,interest deduction method,increase a method,four methods,on the land value-added tax calculation,sort out the optimal planning scheme;The fourth part predicts the possible risks of CX real estate company in the tax planning of land value added tax,so as to ensure that CX real estate company can make profits steadily.The fifth part puts forward reasonable Suggestions on avoiding the risk of tax planning from three perspectives of management and operation mode,staff mechanism and system construction.