房地产投资与土地增值税政策分析

Analysis on Read Estate Investment and value-addedtax policyAbstractSince 1998,especially since 2003,the scale of real estate has been growing at a visible speed,and the real estate market has been developing rapidly.The tax burden of real estate enterpriseshas seriously affected the economic benefits of enterprises.For Real Estate Enterprises,how toreduce the tax burden and strengthen the value-added tax liquidation.Therefore,real estateenterprises need to proceed from their own actual situation,rational use of relevant economicpolicies,strengthen value-added tax liquidation,reduce unnecessary tax expenditure.In recentyears,China's tax policy has undergone major adjustments,in this paper,we analyze how the realestate enterprises implement the "measures for the value-added tax of real estate enterprises",howto plan the value-added tax and how to face the challenges in the liquidation process,from theperspective of enterprise tax planning and enterprise tax management,this paper puts forwardsome suggestions on strengthening the value-added tax of real estate enterprises,mainly makinguse of the preferential tax policy of building ordinary standard housing to reasonably increase theamount of deduction items,hire professionals to fully and accurately understand value-added taxtax policies and actively guard against tax risks.Finally,it is of great practical significance toimprove the economic and social interests of real estate enterprisesKey words:real estate;Land Value Increment Tax;Square;Property tax;