Brief introduction to the planning method of evading land value-added tax

According to statistics, in the cost composition of real estate enterprises, tax cost is the third largest cost after land price and Jian 'an cost. In the preliminary levy stage, the tax burden has reached 8% ~12% of sales; Liquidation at the end of the project is generally as high as 15% ~ 25%, and it will reach more than 25% in first-tier cities. How to reduce the tax burden and control the corresponding risks? This requires real estate enterprises to make more efforts in tax planning.

For real estate enterprises, traditional tax planning focuses on land value-added tax. The general idea of land value-added tax planning is to reduce the value-added first, and then reduce the value-added rate, so as to achieve the purpose of paying less or even not paying land value-added tax. The planning methods of land value-added tax mainly include the following:

(1) utilization critical point

According to the provisions of the tax law, if taxpayers build ordinary standard houses for sale, and the value-added amount does not exceed 20% of the deducted project amount, they will be exempted from land value-added tax. From the perspective of tax planning, enterprises can choose appropriate development planning to avoid the increase of tax burden because the value-added rate is slightly higher than the threshold.

Because the land value-added tax is subject to a four-level progressive tax rate, when the value-added rate exceeds 50%, 100% and 200%, the higher tax rate is applicable. Enterprises can make use of the critical point of land value-added tax to plan and avoid the situation of applying higher tax rate.

(2) Income dispersion

Houses with decoration and related equipment can be considered to sign the contract twice. Sign the sales contract with the buyer first, and then sign the equipment installation and renovation contract with the buyer. After this treatment, real estate enterprises only pay land value-added tax on the sales contracts of bad houses, thus achieving the purpose of tax saving.

(3) Choose an appropriate interest deduction method.

The deduction limit of loan interest of real estate enterprises can be divided into two situations, one is actually deducted within the interest rate limit of similar loans of commercial banks in the same period, and the other is deducted within the real estate development cost 10% stipulated in the tax law. These two kinds of deduction methods provide space for enterprises to carry out tax planning, and enterprises can choose the higher one to deduct according to their actual situation.

(4) The collection fee is incorporated into the house price.

When selling and developing products, many real estate development enterprises will charge some extra fees on behalf of relevant units or departments, such as pipeline gas installation fees, cable TV installation fees, property management fees and some government funds. These fees are generally collected by real estate enterprises first, and then transferred to the entrusting unit by real estate enterprises according to regulations, and some real estate enterprises will have a balance because of this. There are two ways to collect fees. The first way is to include the collection fee in the house price and charge it to the buyer. The second is to charge separately outside the house price. Whether the collection fee is included in the house price will not affect the calculation of land value-added tax, but will affect the total cost of real estate development, and then affect the applicable value-added rate, and then affect the tax amount of land value-added tax. Enterprises can use this provision for tax planning and choose the first treatment method.

(5) Increase the amount of deduction items.

Within the acceptable range of the market, real estate enterprises can appropriately increase the investment in public facilities, improve the living environment and improve the decoration grade, thus increasing the amount of deduction items and reducing the value-added rate. The cost of investment can be compensated by raising the selling price. Increasing investment in public facilities can also improve the competitiveness of products and expand market influence, which can be described as killing two birds with one stone. It should be noted that increasing the amount of deductible items does not mean that falsely issuing Jian 'an invoices increases costs, and falsely issuing Jian 'an invoices is a tax evasion.

(6) Cost transfer, increasing the development cost.

The Accounting System does not strictly define the "management expenses", "sales expenses" and "development indirect expenses" of real estate enterprises. In actual business, the administrative management, technical support and logistics support of development projects cannot be completely separated from the business of the company headquarters, and some expenses are between the period expenses and the development expenses. Enterprises can lean towards development projects in organizational structure setting, classify people who can be classified as development projects as far as possible, and classify the equipment used in company headquarters and development projects as development projects. In this way, the expenses that should be charged from the period expenses are included in the development indirect expenses, and the increased total construction cost will bring a deduction of 1.3 times (1+20%+ 10%), thus reducing the value-added amount and value-added rate.

(7) Cost accounting object planning

Real estate companies develop several buildings at the same time, which can be accounted for separately or combined. The taxes paid by the two methods are different, which provides the space for enterprises to choose accounting methods for tax planning. Generally speaking, the tax benefits of consolidated accounting are greater, but there are also cases where separate accounting is more favorable. Specifically, if the start and finish times are close, and the construction is carried out by the same construction team, the group development projects with the same location and structure type can be merged into one cost accounting object. For individual large-scale and long-term development projects, the cost accounting objects can be divided according to certain fields or parts of the development projects.

(8) Use cooperative housing

According to the provisions of the tax law, if one party leaves the land and the other party contributes, the land value-added tax will be temporarily exempted after the house is completed. Real estate development enterprises can make full use of this policy and choose cooperative housing for project development.

(9) Use the building on behalf of others

Construction on behalf of customers refers to the behavior of real estate development enterprises to develop real estate on behalf of customers and collect construction income from customers after development. If a real estate enterprise has the business of building houses on behalf of others, its income belongs to the nature of labor income and does not belong to the scope of land value-added tax. Real estate development enterprises can reduce the tax burden by building houses on behalf of others, but only if the end users can be identified at the beginning of development and directional development can be implemented.

(10) Real estate companies can delay the liquidation of land value-added tax under the legal premise, and communicate with the competent local taxation bureau appropriately, delay the liquidation of land value-added tax as much as possible, or replace the project with relatively light tax burden for liquidation; For projects that can be liquidated through pre-requisition, we should actively strive for pre-requisition.

If real estate enterprises want to do a good job in tax planning, they should not only consider the traditional planning methods, because the traditional methods mainly focus on the internal planning of development enterprises, and the space, means and effects of planning are very limited. The overall strategy of real estate tax planning is as follows: the overall strategy of real estate tax planning

To make a good plan, it is necessary to complicate simple problems. The general idea is to extend the value chain, create more "affiliated companies" and extend profits upstream and downstream. Housing enterprises can build more "affiliated companies" in the periphery. Some of these affiliated companies may be located in areas with low tax burden. If the established garden company is located in the high-tech park and belongs to the high-tech enterprise supported by the state, the preferential tax rate of 15% can be applied to its enterprise income tax rate; Some may enjoy the corresponding preferential tax policies, such as newly establishing an advertising company or consulting management company and using its income tax exemption policy to export handling fees, agency fees, advertising fees, consulting fees, labor fees, etc.; Some may lose money, such as buying a company that suffered serious losses in that year and giving corporate income tax credit. After the above operations, these affiliated companies will be used to conduct related transactions with the original core enterprises, and transfer pricing will be carried out by using the price level to artificially create tax-saving space.