Land value-added tax is a tax levied on taxpayers who transfer state-owned land use rights, above-ground buildings and their attachments (hereinafter referred to as real estate transfer) and obtain value-added income. The planning of land value-added tax is carried out from two angles: reducing the tax base and tax rate on the premise that the statements allow. This paper takes real estate enterprises as the main body, embarks from the characteristics of land value-added tax, and plans around specific cases. I. The planning of interest expense deduction method is based on the provisions of Item (3) of Article 7 of the Detailed Rules for the Implementation of the Provisional Regulations on Land Value-added Tax (hereinafter referred to as the Detailed Rules): "If the allocation can be calculated according to the transferred real estate project and the financial institution's certificate is provided, the deduction is allowed according to the facts, but the maximum amount shall not exceed the amount calculated according to the loan interest rate of commercial banks for the same period. Other real estate development expenses shall be deducted within 5% of the sum of the calculated amounts in Items (1) and (2) of this article. If the interest expense cannot be calculated according to the transferred real estate project or the financial institution certificate cannot be provided, the real estate development expense shall be deducted within 65,438+00% of the sum of the amounts calculated according to items (1) and (2) of this article. The specific proportion of the above deductions shall be stipulated by the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government ". That is, when the taxpayer can calculate and share the interest expenses according to the transferred real estate project, and can provide the loan certificate of the financial institution, the allowable deduction of the real estate development expenses is: interest+(the price paid for obtaining the land use right+the real estate development cost) ×5% and below; If the taxpayer can't calculate the interest expenses according to the transferred real estate project or can't provide the loan certificate from the financial institution, the allowable deduction of the real estate development expenses is: (the price paid for obtaining the land use right+the real estate development cost) × 10%. Enterprises mainly rely on debt financing to buy real estate, and the interest expense accounts for a high proportion, so they can consider sharing the interest and provide proof from financial institutions to deduct other development expenses according to the facts. If enterprises mainly rely on equity capital to raise funds when buying real estate, and the interest expense is very small, we can consider not calculating the interest that should be shared to deduct more real estate development expenses. For example, if a real estate development company develops commercial housing, the deduction ratio stipulated by the local government is 5% and 10%, the land price paid is 6 million yuan, and the development cost is10 million yuan. We plan to pay interest expenses of 900,000 yuan and 700,000 yuan (assuming that the interest expenses can be shared and can provide proof from financial institutions, and do not exceed the amount calculated by the interest rate of similar loans of commercial banks in the same period). First, the difference after deducting interest expenses is calculated as (the amount paid by land use right is ten real estate development expenses) × (10%-5%) = (600+1000 )× 5% = 8 million yuan. Secondly, when it is judged that the interest expense allowed to be deducted is 900,000 yuan, because it is 900,000 yuan >: 800,000 yuan, the company should distribute the interest strictly according to the real estate development projects, and provide the certificate of financial institutions, so that the interest expense and other real estate development expenses can be deducted by 90+(600+1000) × 5% =1700,000 yuan, otherwise it can only be deducted.

Second, according to the provisions of Article 11 of the Detailed Rules for the Implementation of Reasonable Pricing Planning, "If taxpayers build ordinary standard houses for sale, the value-added amount does not exceed 20% of the sum of items deducted in Items (1), (2), (3), (5) and (6) of Article 7 of these Rules, they will be exempted from land value-added tax; If the value-added exceeds 20% of the sum of deductions, the total value-added shall be taxed according to regulations. " Enterprises can use the critical point of 20% for planning. Suppose a real estate development enterprise sells standard ordinary houses, except business tax, urban construction tax and education surcharge, the deduction is C, the total sales price is X, and the business tax, urban construction tax and education surcharge are 5.5%X. If the enterprise wants to enjoy the preferential threshold, the highest selling price can only be X=( 1+20%)(C+5.5%X). If an enterprise wants to increase its income by raising the selling price, it must pay the land value-added tax at a rate lower than 50%, that is, 30%. For enterprises, the price increase will be profitable only if the price increase exceeds the paid land value-added tax and the newly added business tax, urban construction tax and education surcharge. Assuming that the selling price increases by Y, X is the selling price when the value-added rate is 20%, the new price is (X+Y), and the additional business tax, urban construction tax and education fee are 5% × (1.17%+3%) Y = 5.5% Y, and the deducted engineering quantity is C+5.5 × (X). 30%×(X+Y-C-5.5%X-5.5%Y)+5.5%Y, and Y >；; 0.097 1C。 For the sake of understanding, let's give an example as follows: Jiantai Real Estate Company has built and sold ordinary standard houses, and the local market price of similar houses is between180,000 yuan and190,000 yuan. The known land use right amount is 2 million yuan, and the real estate development cost is 9 million yuan. Interest expenses cannot be proved by financial institutions, nor can they be developed according to real estate. The local government stipulates that the allowable deduction ratio of real estate development expenses is 10%. By choosing the planning scheme, the land value-added tax can be reduced and the profits of enterprises can be increased under the condition of ensuring a lower selling price. The deductible items except business tax, urban construction tax and education surcharge in the above situations are: 200+900+(200+900) ×10%+(200+900) × 20% =14.3 million yuan. Scheme 1: The company wants to enjoy the tax preferential threshold and get the highest profit. The highest selling price should be1430×1.2848 =1837264 yuan, and the profit at this time is (1837.264-/kloc. When the price is set at 6.5438+0.8 million yuan to 6.5438+0.837264 million yuan, although the profit will gradually increase, it will be less than 3.062 million yuan. Scheme 2: If the company wants to gain more profits by raising the selling price, the price increase range should be at least (1430× 0.0971) =138853 yuan, that is, the total selling price of the property should be at least138.853+1. Therefore, when the market price is between180,000 yuan and190,000 yuan, the company should choose1837,264 yuan as the real estate sales price. It can be seen that enterprises can keep lower prices and obtain higher profits through reasonable pricing and planning when selling ordinary standard houses.

Three. The selection plan of project accounting method is based on Article 8 of the detailed rules for implementation: "Land value-added tax is calculated on the basis of the most basic accounting items or accounting objects of taxpayers' real estate cost accounting". According to different situations, separate or combined cost items can be selected for multiple development projects, and land value-added tax can be reduced or exempted. For example, Dahua Real Estate Development Company's commercial housing sales revenue in 2005 was1500,000 yuan, including ordinary houses 100 million yuan and luxury houses of 50 million yuan. According to the tax law, the deduction amount is1100000 yuan, of which the deduction amount for ordinary houses is 80 million yuan and that for luxury houses is 30 million yuan. Scheme 1: No separate accounting, the value-added rate is (15000-1000)/11= 3.6%, and the applicable tax rate is 30%. Payable land value-added tax (15000-1000) × 30% =12 million yuan. Scheme 2: When accounting separately, if the value-added rate of ordinary houses is (10000-8000)/8000=25%, the tax rate of 30% will apply, and the land value-added tax payable will be (10000-8000) × 30% = 6 million yuan; If the value-added rate of luxury houses is (5000-3000)/3000 = 67%, the tax rate of 40% is applicable, and the tax payable is (5000-3000) × 40%-3000 × 5% = 6.5 million yuan. The total tax payment for ordinary houses and luxury houses is 6.5438+0.25 million yuan, which is 500,000 yuan more than that without separate accounting. Therefore, consolidated project accounting should be selected.

Four. According to Article 6 of the Notice of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Provisions on Some Specific Issues of Land Value-added Tax (Caishuizi [1995] No.48), "All fees charged by real estate development enterprises in accordance with the requirements of the people's governments at or above the county level when selling houses can be taxed as income from the transfer of real estate, and the project amount can be deducted when calculating. The collection fee is not included in the house price, but is collected separately outside the house price. It cannot be used as income from the transfer of real estate, and the collection fee shall not be deducted when calculating the value-added amount. " According to the above provisions, the fees collected can be used for planning. For example, Huade Real Estate Development Company sells commercial housing at a price of 30 million yuan. According to the requirements of the local municipal government, it charged 2 million yuan for various expenses during the sale. The expenditure of real estate development enterprises in developing commercial housing is: land transfer fee is 2 million yuan, real estate development cost is 6 million yuan, and other items that are allowed to be deducted before tax total 2 million yuan. If the company does not incorporate the collection fee into the house price but collects it separately, the allowable deduction amount is 200+600+200+600) × 20% =1165438, and the value-added amount is 3000- 160 = 65438. The value-added rate is1840 ÷160 =158.62%, and the land value-added tax payable is1840× 50%-1kloc-0/60×/kloc-0. If the charge is collected together with the house price, the allowable deduction amount is 200+600+200+(200+600) × 20%+200 =13.6 million yuan, and the value-added amount is 3000+200-1360 =18460. Land value-added tax payable1840× 50%-1360×15% = 7160,000 yuan. Obviously, no matter how the company charges, the value-added of the commercial housing it sells is 654.38+08.4 million yuan. However, adopting the second collection method, that is, merging the collection fee into the house price, will increase the deduction items of 2 million yuan, thus making the real estate enterprises pay less land value-added tax of 746-765.438+06 = 300,000 yuan.