Researchon N Real Estate Company’s Land Value-added Tax Planning

As the first Chinese property firm was incorporated in Shenzhen in1980 s,China’s economy and real estate market have entered the fast lane of vigorous development.In particular,the welfare housingpolicy that had been operated for decades was abolished in 1998,which broughta new and majornational economy mainstay,the real estate.Despite the bearishstatus of real estate since 2021,the bank credit policy has also been increasingly tightened.However,the whole real estate industry still maintains high level of attention from local governments at all levels,due to it can contribute more than 20% local fiscal revenue,and even higher in some places.Therefore,in the aspect of financial and taxation management,tax planning is a vital element in this industry.At the same time,land appreciation tax(LAT),which is a crucial variety of taxesin real estate,is a core topic of tax payment planning research that property firms should place a significant value on.Not only are the methods of documentation,comparative and case analysis applied,but also expert interviewsare utilized in this essay.Meanwhile,as lasted findings in the field of corporation taxation management and fiscal taxation research are referred to,under consideration of the specific status quo of LAT management in N Real Estate Company,this essay identifies this company’s current conditions and problems of LAT management,and then,the necessity and viability of LAT planning scheme and safeguards will be systematically investigated.This essay will analyze LAT in the aspect of the definition and characteristics,explain the fundamental principles of company taxation management,planning and measures to the specific LAT planning,and then illustrate the significant implication of taxation management for real estate firms,particularly that of LAT planning.In this essay,the N Real Estate company’s LAT planning will be explored and analyzed,which comprises fundamental state of this firm,extant problems and causation.Through this investigation,optimal design and safeguard measures will be found in planning the payment of LAT.To some extent,other property corporations can benefit from this study as references and recommendations in terms of improving taxation management and planning in LAT.