Tax rate difference technology of tax planning method

If the land value-added tax is taxed at a progressive rate of 4 levels, that is, if the value-added amount does not exceed 50% of the amount deducted, the tax rate is 30%; The tax rate is 40% for the part whose added value exceeds 50% of the deducted project amount and does not exceed 100%; If the added value exceeds 100% and does not exceed 200% of the deducted project amount, the tax rate is 50%; If the value-added exceeds 200% of the deduction, the tax rate is 60%. At the same time, the land value-added tax law also stipulates that the value-added of ordinary houses developed by real estate developers does not exceed 20% of the amount deducted from the project, and the land value-added tax is exempted. Real estate development enterprises can make overall tax planning for their own residential real estate projects by using tax rate difference technology. If the cost of supporting facilities is increased and ancillary facilities such as kindergartens, primary schools, middle schools and hospitals are built, on the one hand, the value-added rate can be effectively reduced, thereby reducing the land value-added tax rate or achieving the purpose of not paying land value-added tax. On the other hand, due to the improvement of supporting facilities in the community and the satisfaction of buyers' demand, it can speed up the capital recovery of developers and reduce the occupation cost of real estate developers. It can also participate in the investment of kindergartens, primary schools and secondary schools in the community in the name of property companies, build high-end bilingual kindergartens or branches of national key schools, and find long-term tax-free projects for real estate enterprises to obtain long-term fixed income. It should be noted that the tax law has certain restrictions on the formulation of internal prices, and enterprises cannot adjust them at will, so enterprises should be cautious when using internal prices to adjust taxes.