Research on Planning Method of Land Value-added Tax in Real Estate Enterprise

Under the country's severe control policy on real estate,national house prices fall sharply,real estate enterprise profit margins is greatly compression. Faced with this grim situation, as long as real estate enterprises have a reasonable profit planning, its profit space has a lot Of potential land value-added tax (LVAT) accounts for a large proportion of taxes and fees in real estate development enterprise, therefore,from the view point of tax;researches the tax planning of land value-added tax that can improve the profit margins,tax planning is particularly important. According to the characteristics of the LVAT rate and the relevant preferential policies,analyzes the influence of real estate price increases and cuts on the LVAT, estimates the income when the LVAT rate changes in the critical point, and case analysis demonstrates to realize the tax reduction or exemption benefits for the purpose of higher profit in lower prices through a reasonable tax planning,namely to reduce the amount of the value added by adjusting the amount of income and deductions.