Research On Land Value-added Tax Planning Scheme Of A Real Estate Development Co.,Ltd

In recent years,due to the national tax reform,audit reform and market economic environment,the real estate development industry is facing great challenges.In addition,the real estate development industry has the characteristics of long development cycle,multiple links,the replacement of old and new policies,different local policies and so on,which makes the real estate development enterprises face many risks and challenges in the settlement of land value-added tax.The reality is that many real estate development enterprises lack the overall awareness of tax planning,lack of grasp of local policies,do not build a tax planning system in line with their own status quo and development requirements,and cannot meet the needs of current social development.Therefore,the design and implementation of land value-added tax planning is of great importance to real estate development enterprises.First of all,by reading a large number of relevant literature and tax policies and regulations,this paper summarized and sorted out the overview and basic theories related to land value-added tax and tax planning,providing a legal,compliant and reasonable theoretical fulcrum for the following tax planning scheme design.Secondly,it introduces the basic situation and sales situation of A real estate development company in detail.At the same time,it summarizes and analyzes the problems and causes found in the process,mainly from the three aspects of revenue recognition,cost deduction and internal management of the company,so as to explain the necessity and feasibility of tax planning for enterprises.Third,the introduction of comparative analysis,respectively from the development stage,sales stage,liquidation stage for A real estate development company land value-added tax design planning scheme.Through the calculation and comparative analysis of the amount of tax payable and net profit after tax before and after planning,the planning scheme suitable for the enterprise is obtained.Finally,in order to achieve the objectives of enterprise tax planning,reduce tax costs,help enterprises in the process of implementing tax planning can be smoother,more efficient,more low risk to complete the planning work,for the implementation of the planning scheme to put forward specific safeguard measures to help enterprises to achieve greater operating benefits.