Land value-added tax planning of Real estate development enterprises

Land value-added tax planning of Real estate development enterprises

This paper takes the real estate development enterprise as the research object, based on the characteristics of land VALUE-ADDED tax, carries out tax planning on the land value-added tax of the real estate development enterprise from four aspects, including the deduction of interest expense, reasona...

Full description

Saved in:
Bibliographic Details
Published in:E3S Web of Conferences Vol. 253; p. 3028
Main Authors: Duan, Haiyan, Zheng, Kaile
Format: Journal Article Conference Proceeding
Language:English
Published: Les Ulis EDP Sciences 01-01-2021
Subjects:
Deduction
Real estate
Tax planning
VAT
Online Access:Get full text
Tags: Add Tag
No Tags, Be the first to tag this record!
Description
Summary:This paper takes the real estate development enterprise as the research object, based on the characteristics of land VALUE-ADDED tax, carries out tax planning on the land value-added tax of the real estate development enterprise from four aspects, including the deduction of interest expense, reasonable pricing, collection cost and whether to combine the real estate with different value-added rates. The conclusion shows that the real estate development enterprises can calculate the tax threshold and choose different tax payment schemes to reduce the tax burden.
ISSN:2267-1242
2555-0403
2267-1242
DOI:10.1051/e3sconf/202125303028