土地增值税税收筹划的几种实用方法（Several practical methods of land value increment tax planning）

土地增值税税收筹划的几种实用方法（Several practical methods of land value increment tax planning） 土地增值税税收筹划的几种实用方法(Several practical methods of land value increment tax planning) Transformation: several practical methods of tax planning for land value increment tax Real estate development enterprises and how to deal with the overall arrangement of land value-added tax liquidation of tax matters? Effective tax planning for land value-added tax will become an important issue in the development of real estate enterprises at present and in the future. The goal of the enterprise is to maximize the value of the enterprise, maximize the value, and the most effective way is to evaluate the sustainability of the profit and profit growth. As an enterprise's policy maker, while fully understanding the policy, it should try to minimize the adverse impact of policies on enterprises. When calculating the land value-added tax, the real estate enterprise should choose the most favorable tax plan for the land under the premise of not violating the tax law, so as to achieve the purpose of saving land value-added tax. After tax notice of the State Administration of Taxation on Issuing the "enterprise income tax on real estate development businesses approach" of [2009]31, the promulgation and implementation of the new tax blocked some tax loopholes for the real estate industry, but also provides a new space for tax planning. The real estate development enterprises need to adjust the development and sales strategy according to the new policy, and reduce the tax burden without violating the tax law. The use of accounting techniques and methods, analysis of the tax situation, we believe that the land value-added tax avoidance is still feasible planning space, the land value-added tax and economic benefit is considerable. The author introduces several practical methods of land value-added tax planning in practice. First, make full use of the land value-added tax exemption period preferential policies Such as "Shenzhen Local Taxation Bureau on issues relevant to the land value-added tax notice" deep government rent 2005 No. 609 of the provisions of article: pay the land value-added tax of real estate enterprises tax duty time to contract time to occur. In November 1, 2005 (including November 1st) after the signing of real estate sales contracts, taxpayers in the real estate sales of the first phase of income, the sale price of the property in full, prepaid land value-added tax. Shenzhen * * garden five sales income of 377 million 650 thousand yuan, of which the purchase contract signed in November 1, 2005 before the amount of 316 million 360 thousand yuan, land value-added tax payment settlement in accordance with the above notice, declare taxable income of 61 million 290 thousand yuan. Two, the development of commercial housing for self use, no longer regarded as sales The IRS issued [2009]31 No. seventh stipulates that the enterprise will develop products for donations, sponsorship, employee benefits, incentives, foreign investment, distribution to shareholders or investors, debts, for other units and individuals of non monetary assets and other acts, should be regarded as sales, product development in the transfer of ownership or right to use, income in the actual benefits or rights (or profit) to achieve. Recognition of income (or profit) method and order: (a) according to the most recent month this year or recent development of similar products market price determined; (two) determined by the tax authorities in charge according to the development of similar products fair market value; (three) determine the rate according to the product development cost profit. The cost profit margin of the product under development shall not be less than 15%, and the specific proportion shall be determined by the competent tax authorities. The development of commercial housing into fixed assets after the occurrence of January 1, 2008, should not be regarded as sales. It is not difficult to see that the development of products for fixed assets is no longer regarded as a sales process, enterprises need to pay close attention to, to avoid unnecessary tax burden for themselves. Three, choose diversified ways to dispose of development products The development of diversified products including disposal way: sales, rental, rent after sales, customer service return, equity investment, transfer of property rights, for operating assets (product self occupied) etc.. For the real estate development enterprises will be developed into part of the real estate enterprises for their own use or for rental and other commercial purposes, if the property does not transfer, not to levy land value-added tax, tax revenue is not in liquidation, do not deduct the corresponding costs and expenses. This marks the long held property developers may be exempted from land value-added tax. And this factor may lead to a large number of developers in the future will be sold to maintain property. Real estate development companies can make corresponding planning according to their own development strategy and actual situation, reduce the tax burden of land value increment tax or delay the tax time of land value increment tax. Some engaged in commercial property development real estate developers, now to put the past to sell to their own, because they hold no value would not have to pay the land value-added tax, Shenzhen rental rate of return is still relatively high. The development of real estate products to use for self use, you can enjoy without VAT tax concessions. It is understood that some companies may plan to retain some of the items in their own hands, do not rent nor sell, do not form revenue, This can be no more than 85% of the threshold has been sold, you can also enjoy the appreciation of property. This planning idea must first be subordinated to the enterprise management plan and reality, not sold to self use, self-employed, this situation is not very feasible in practical work. Secondly, from the delay in the payment of land value-added tax on the time to consider, because for real estate development enterprises, property transfer for personal use, still have to collect land value-added tax. In particular, here it is necessary to consider the delay the immediate payment of land value-added tax for the time value of money, the risk value to forecast capital, at the same time should be taken into account to transfer the real estate market and sales revenue deduction. As for how to use the "enterprise merger and transfer of real estate tax exemption regulations" tax benefits, in principle, should still belong to this planning mentality. Four and three withholding charges can be deducted before tax National tax [2009]31 number thirty-second allows three withholding expenses in withholding, according to the law before tax deduction, more favorable to taxpayers, but also to a certain extent, breaking the "ticket control tax" mechanical provisions. In addition to the following accrued expenses, the tax cost shall be the actual cost. 1, the package project is not final settlement, and did not obtain full invoice, in the proof of sufficient information on the premise of insufficient invoice amount may be withheld, but the maximum shall not exceed 10% of the total contract amount. 2, the public facilities have not yet been built or completed, and the construction cost can be reasonably estimated at the budgeted cost. Such public facilities must comply with the conditions of the contract, agreement or advertisement, model, and explicit promises to be constructed and irrevocable, or in accordance with the laws and regulations. 3, should be handed to the government but not yet paid Java costs and property costs can be improved according to the provisions of the withholding. Property improvement costs refer to the property management fund, public construction maintenance fund or other special funds which should be undertaken by the enterprise. Five, the underground parking lot as a public facilities When a real estate development project exists underground garage, then can the basement parking area be included in the saleable area? Some tax authorities believe that should be included in the saleable area, while others believe that should not be included in the saleable area. The VAT tax policies related to land for real estate development enterprises will be developed into part of the real estate enterprises for their own use or for rental and other commercial purposes, if the property does not transfer, not to levy land value-added tax, tax revenue is not in liquidation, do not deduct the expenses and the corresponding. Determination of the local tax authorities in underground garage sale area should be included in the basement, and the cost is not all one-time can transfer the cost of sales, but to calculate the total cost of the salable area of unit cost of the project, the actual sales area into the parking area sold, transferred the cost of sales, the formation ratio and current sales revenue to achieve parking the. National tax [2009]31 No. thirty-second: the parking spaces constructed by enterprises shall be accounted independently as the target of the cost. The parking space formed by underground infrastructure is treated as a public supporting facility. Six, select favorable value-added accounting methods A development project is built and built with ordinary residential, commercial housing, real estate development from cost accounting, usually in the single building as the object of accounting or a building business contract for construction of accounting object. How to calculate land value increment tax has different understanding in tax practice. Because of the complexity of calculation deduction, calculation methods according to the basic accounting project calculation method according to income or deductions and sharing the area, according to area allocation method of deduction according to the established calculation, and different calculation methods will produce totally different amount of results. Calculation method: residential and commercial housing separately calculated land value-added tax Calculation method two: residential and commercial use of the combination of land value-added tax calculation "Notice of the Ministry of Finance and the State Administration of Taxation provisions on some specific problems of land value-added tax" (caishuizi No. [1995]048) which stipulates that the taxpayer is built ordinary standard residential and other real estate development, should be accounted for separately added value. Not accounted for separately added value or not accurate accounting of value, the construction of ordinary residential standards cannot be applied to rule eighth (a) exemption items (i.e. taxpayers constructing ordinary standard residential sale, the appreciation amount does not exceed 20% of the amount of deductions, exempt from VAT). The document requires that the amount of value added be accounted for separately, but how to do so without making specific requirements. If the real estate development enterprises to develop the Siamese building, accounting must be divided into different uses to collect costs, it is impossible (income accounting can be accurate for each owner), Or imputation process itself is cost sharing process, it is difficult to accurately grasp. In reality, there is no accounting staff in the development enterprise, which is divided into cost accounting and cost accounting. Calculation methods, first, respectively, accounting, the exact allocation is to pay, in line with the tax word [1995]048 number of the spirit of the document. And the calculation method two is to calculate the object, the whole building as the unit accounting. Article eighth of the regulations on the implementation of the Provisional Regulations on the value added tax of land of the people's Republic of China stipulates that land value-added tax shall be calculated as the basic accounting items or accounting objects of the taxpayer's real estate cost calculation. This provision coincides with the calculation method two, the method of calculating land value-added tax, and the tax laws and regulations should be higher than the tax regulations and normative documents, therefore, the calculation method two is desirable. Note that if the taxpayer is built ordinary standard residential and other real estate development, according to the method of increment rate of two calculated does not exceed 20%, the non ordinary residential part according to the provisions of the tax law to apportion costs to calculate land value-added tax. The "notice" the State Administration of Taxation on the strengthening of the real estate development enterprise settlement of land value-added tax management in the first article: "the land value-added tax to the taxpayer in the real estate cost accounting of the basic accounting items or units to calculate the accounting object, accounting or accounting object refers to the real estate departments of examination and approval of development projects. Land value-added tax in principle, according to different types of taxpayer development, real estate liquidation." Here is the "liquidation" according to the accounting object as method two calculate the increment rate of determination of land value increment tax exemption, determine the object, and then share the costs associated between different types of real estate, which should pay the liquidation. Seven, make full use of the bonus Deduction Policy The detailed rules for the implementation of land value-added tax stipulates that taxpayers engaged in real estate development are allowed to deduct 20% of the amount paid for the land use right and the cost of the real estate development. The collection of indirect costs in the deduction of land value-added tax is a point worth paying attention to during the enterprise planning. The development cost refers to the direct organization, management development project costs, including wages, welfare expenses, depreciation, repairs, office expenses, utilities, labor protection costs, the housing turnover amortized, implementation rules belongs to the development of land and development cost of new buildings and facilities should be included in the full fee deduction the amount of the project, effectively deducted in the calculation of land value-added tax at the same time, the policy also stipulated in this part of the cost of real estate enterprises can enjoy 20% deduction. Because the content is not clear enough, the accounting process is easy to include part of the cost of management fees or sales expenses. The detailed rules for the implementation of the provisions of land value-added tax management fees and expenses in the sale of land use rights by paying and land development and construction of new buildings and facilities and less than 5% of the deducted (or within the financial expenses, sales expenses, administrative expenses of the land use right, the amount paid and the land development and construction of new buildings and facilities and the 10% deducted). If the sum of management fees and sales expenses exceeds this limit, the indirect expenses for the development of Wu's management fees and sales expenses can not be deducted in full when calculating the land value-added tax, and the land value-added tax is paid more. If these fees are correctly charged to the development of indirect costs, not only can be deducted in full, but also enjoy 20% additional deduction. Therefore, enterprises should pay attention to the development of indirect expenses collection, and make good use of tax policies. Eight, clever use of special deductions The "rules" provisions of the implementation of the Interim Regulations on land value-added tax, the financial costs of interest payments, which can be assessed by the transfer of real estate projects and provide proof of financial institutions, allowing deductions, but can not exceed the maximum lending rates by commercial banks similar period calculated amount. Other expenses for real estate development shall be deducted from within five percent of the sum calculated in accordance with the provisions of this article (1) and (two). According to the transfer of real estate shall not project interest expenses or can not provide proof of financial institutions, real estate development costs in accordance with this article (a), (two) the provisions within the amount calculated and deducted ten percent. In practice, the real estate development costs calculated by the above two methods are necessarily different. Because allow "deduction" interest first method and the second methods in the "total number" 5% (i.e. increased by including interest expense part) are not necessarily equal. If the enterprise carries on the tax payment plan, must compare these two levels, selects among them deducts the interest higher person corresponding method, takes the enterprise the final choice. If allowed to deduct the interest cost is higher, should choose the first method, interest expense is calculated separately; otherwise, The latter method shall be used, and the total cost shall be deducted by 10% of the total amount. To determine whether the enterprise financial institutions to provide proof, the key lies in what happened to deduct interest payments accounted for the proportion of the cost of the development of the tax law, if more than 5%, will provide more favorable proof, if there is no more than 5%, it does not provide proof of more favorable. Accordingly, if the enterprises mainly rely on debt financing, the proportion of interest expenses is larger, financial institutions should provide loans to prove that interest charges included in real estate development costs. On the other hand, if we mainly rely on equity capital to raise funds, we can use another method. Nine, choose advantageous land price cost allocation method National tax [2009]31 number thirtieth enterprises, the following costs should be allocated under the following methods: land costs, usually in accordance with the allocation of land area method. If it is necessary to allocate in accordance with other methods, the tax authorities shall agree with them. Land development and real estate development links, a one-time acquisition of land real estate development stage, with the consent of the land can according to the overall budget cost allocation of the cost of land development business tax authorities for integrated land development after adjustment. Example: * * * business development area of 136500 square meters of land (a 88600 square meters, two 47900 square meters), land costs 125 million 490 thousand yuan, a premium amortization amount: 99 million 140 thousand yuan, two premium cost allocation method can make the following choices: A. amortised cost per unit land cost (remainder amortization) (125 million 490 thousand yuan -9914 yuan) / 47900 square meters =550.10 yuan / square meter B. calculates the amortized unit land cost (average amortization) by actual area 125 million 490 thousand yuan /136500 square meters, *47900 square meters =919.34 yuan / square meter C. the difference of unit land cost between two land price allocation methods: 364.24 yuan (550.10 yuan / square meter, -919.34 yuan / square meter) The above method of calculating unit land cost by area method shall be allocated upon approval by the competent tax authorities. These are the common methods of land value-added tax planning. In actual operation, the taxpayers should make specific analysis of the specific problems, and flexibly use tax policy. The premise is a reasonable tax in a reasonable and not illegal cases, reduce the tax burden, so as to reduce the tax risk, find the violation of the tax planning space. Increase after tax profits to maximize the value of the enterprise. In a word, there are many ways of tax planning for real estate enterprises, but they must be lawful and operable, and can bring real benefits to enterprises.