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 transferred real estate) and obtain value-added income. Land value-added tax tax planning is carried out from the two perspectives of reducing the tax base and tax rate, subject to the premise of permission. This article takes real estate enterprises as the main subject, starting from the characteristics of land value-added tax, and planning around specific cases. 1. The interest expense deduction method is planned based on the provisions on interest expense deduction items in Article 7 (3) of the "Implementation Rules of the Interim Regulations on Land Value-added Tax" (hereinafter referred to as the "Implementation Rules"): "Everything that can be apportioned and calculated based on the transferred real estate project If proof from a financial institution is provided, deduction is allowed, but the maximum amount cannot exceed 5% of the sum of other real estate development expenses calculated according to the provisions of items (1) and (2) of this article based on the interest rate of similar loans from commercial banks for the same period. If the interest expense cannot be calculated based on the transferred real estate project or the financial institution certificate cannot be provided, the real estate development expenses shall be calculated and deducted within 10% of the sum of the amounts calculated in items (1) and (2) of this article. The specific proportion of deductions shall be stipulated by the people's governments of each province, autonomous region, and municipality directly under the Central Government." That is, when a taxpayer can calculate and allocate interest expenses based on the transferred real estate project and can provide proof of a loan from a financial institution, the real estate development expenses allowed to be deducted are: interest + (amount paid to obtain land use rights + real estate development costs) × 5 Within %; if the taxpayer cannot calculate the interest expenses based on the transferred real estate project or cannot provide proof of loan from a financial institution, the real estate development expenses allowed to be deducted are: (amount paid to obtain land use rights + real estate development costs) × within 10% . If a company mainly relies on debt financing to purchase real estate, and interest expenses account for a high proportion, it may consider apportioning the interest and providing a certificate from a financial institution, and deduct and add other development expenses according to the facts. If a company mainly relies on equity capital to finance its real estate purchases and has very little interest expenses, it may consider not calculating the amortized interest, so that more real estate development expenses can be deducted. For example, if a real estate development company develops commercial housing, the deduction ratios stipulated by the local government are 5% and 10%. The land price paid is 6 million yuan and the development cost is 10 million yuan. Our interest expenses are 900,000 yuan and 700,000 yuan. Plan for two situations (assuming that the interest expense is allocable and can be certified by a financial institution, and does not exceed the amount calculated by the commercial bank's loan interest rate for the same period). First, calculate the deducted interest expense difference as (amount paid to obtain land use rights + real estate development costs) × (10%-5%) = (600 + 1000) × 5% = 80 (ten thousand yuan), and secondly determine whether it is allowed When the deducted interest expense is 900,000 yuan, since 900,000 yuan > 800,000 yuan, the company should allocate interest strictly according to the real estate development project and provide a financial institution certificate, so that the interest expenses and other real estate development expenses deducted total 9 ( 601000) × 5% = 1.7 million yuan, otherwise it can only be deducted as (601000) × 10% = 1.6 million yuan, the tax deduction base will be reduced by 100,000 yuan and more tax will be paid; similarly, when deduction is allowed When the interest expense is 700,000 yuan, since 700,000 is less than 800,000 yuan, the second deduction method should be selected, that is, the interest should not be allocated according to the real estate development project or the relevant financial institution certificates should not be provided to the tax authorities. In this way, the interest expense and Other real estate development expenses are deducted from a total of (601000)×10%=1.6 million yuan. An additional 160-(780)=100,000 yuan in interest expenses can be deducted, and the tax deduction base is increased by 100,000 yuan.

2. Through reasonable pricing planning, in accordance with Article 11 of the "Implementation Rules", "when taxpayers build ordinary standard residences for sale, the added value does not exceed Article 7 (1), (2), Land value-added tax shall be exempted for 20% of the sum of the deductions in items (3), (5) and (6); if the value-added exceeds 20% of the sum of the deductions, the entire value-added shall be taxed according to regulations.” Companies can use the 20% critical point for planning.

Suppose a real estate development company is selling standard ordinary houses. The amount of deductions other than business tax, urban construction tax and education surcharge is C, the total sales price is X, and the business tax, urban construction tax and education surcharge is 5.5% To enjoy the threshold discount, the maximum selling price can only be X = (1 + 20%) (C + 5.5% With more care, you can gain greater profits. If the selling price is lower than X, although you can enjoy the tax discount, the profit will be lower. If an enterprise wants to increase profits by increasing selling prices, it must pay land value-added tax at a rate of 30% if the value-added rate is below 50%. For the enterprise, only when the price increase exceeds the land value-added tax paid Only when the new business tax, urban construction tax and education surcharge are added will the price increase be profitable. Assume that the selling price increases by Y, and ) Y=5.5%Y, the amount of deduction items is C+5.5×(X+Y), assuming that the value-added rate is greater than 20% but less than 50%, the value-added amount is (X+Y)-C-5.5%×(X+ Y), the land value-added tax is 30% × (X + Y - C - 5.5% × (X + Y - C - 5.5% The market price is between 18 million yuan and 19 million yuan. It is known that the amount of land use rights obtained is 2 million yuan, and the real estate development cost is 9 million yuan. The interest payment cannot be proved by a financial institution, nor can it be based on real estate development. For project apportionment, the local government stipulates that the deduction rate for real estate development expenses allowed to be deducted is 10%. By choosing a planning plan, you can pay less land value-added tax and increase corporate profits while ensuring a low selling price. In the above case, the amount of deductible items except business tax, urban construction tax and education surcharge is: 2090(20900)×10%+(20900)×20%=14.3 million yuan. Option 1: If the company wants to enjoy the discount on the tax threshold and obtain the highest profit, the maximum selling price should be 1430×12848=18.37264 million yuan, and the profit at this time is (1837.264-1430-1837.264×5.5%=3.062 million yuan) ; When the price is set between 18 million yuan and 18.37264 million yuan, although the profit will gradually increase as the selling price increases, it will still be less than 3.062 million yuan. Option 2: The company wants to increase the profit by increasing the selling price. The price must be at least greater than (1430×0.0971)=1.38853 million yuan, that is, the total real estate selling price must be at least more than 138.853+1837.264=9.76117 million yuan. At this time, a price increase will increase the company's total income. Otherwise, a price increase will only lead to a decrease in total income. . Therefore, when the market price is between 18 million yuan and 19 million yuan, the company should choose 18.37264 million yuan as the real estate sales price. It can be seen that when the company sells ordinary standard residences, it can be fully planned through reasonable pricing. Maintain lower prices and obtain higher profits.

3. Select the project accounting method for planning based on Article 8 of the "Implementation Rules": "The most basic accounting for land value-added tax is based on the taxpayer's real estate cost. "Project or accounting object is calculated as a unit", and the land value-added tax can be reduced by choosing to separate or combine cost items for accounting of multiple development projects according to different circumstances. For example, Dahua Real Estate Development Company's commercial housing sales revenue in 2005 was 150 million yuan, of which The sales volume of ordinary residences is 100 million yuan, and the sales amount of luxury residences is 50 million yuan. The amount of deductible items stipulated in the tax law is 110 million yuan, of which the deductible amount of ordinary residences is indeed 80 million yuan, and the deductible amount of luxury residences is 80 million yuan. The amount of deduction items is 30 million yuan. Option 1: When not separately accounting, the value-added rate is (15,000-11,000)/11=3.6%, and the tax rate of 30% is applicable (15,000-11,000) × 30%. =12 million yuan.

Option 2: When accounting separately, the value-added rate of ordinary residences is (10000-8000)/8000=25%, then a tax rate of 30% is applicable, and the amount of land value-added tax payable is (10000-8000) × 30% = 6 million yuan; luxury The residential value-added rate is (5000-3000)/3000=67%, then a 40% tax rate applies, and the tax payable is (5000-3000)×40%-3000×5%=6.5 million yuan. The total tax for ordinary residences and luxury residences is 12.5 million yuan. Separate accounting will cost 500,000 yuan more tax than non-separate accounting. Therefore, consolidated project accounting should be selected.

IV. The pricing plan for using agency fees shall be based on the provisions of Article 6 of the "Notice on Specific Issues Concerning Land Value-added Tax" (Caishuizi [1995] No. 48) issued by the Ministry of Finance and the State Administration of Taxation. : "For various fees that real estate development companies are required to collect when selling houses according to the requirements of the people's government at the county level and above, if the fees are included in the house price and collected from the buyer together, they can be regarded as the proceeds from the transfer of real estate. Income tax calculation can be deducted when calculating the amount of deduction items, but it is not allowed to be used as the basis for an additional 20% deduction; if the collection fee is not included in the house price, but is charged separately in addition to the house price, it does not need to be used as a deduction Income from the transfer of real estate is not allowed to be deducted from agency fees when calculating the appreciation amount." In accordance with the above provisions, you can use agency fees for planning. For example, Huade Real Estate Development Company sold commercial housing for 30 million yuan. According to the requirements of the local municipal government, it collected various fees of 2 million yuan during the sale. The real estate development enterprise's expenses for developing the commercial housing are as follows: land transfer fee of 2 million yuan, real estate development cost of 6 million yuan, and other items allowed for pre-tax deductions totaling 2 million yuan. If the company does not incorporate the agency fee into the house price, but collects it separately, the amount allowed to be deducted is 20602020600)×20%=11.6 million yuan, and the value-added amount is 3000-1160=18.4 million yuan , the value-added rate is 1840÷160=158.62%, and the land value-added tax payable is 1840×50%-1160×15%=7.46 million yuan. If the agency fee is incorporated into the house price and collected together, the amount allowed to be deducted is 206020(20600)×20%+200=13.6 million yuan, and the value-added amount is 300200-1360=18.4 million yuan yuan, the value-added rate is 1840÷1360=135.29%, and the land value-added tax payable is 1840×50%-1360×15%=7.16 million yuan. Obviously, regardless of the way the company collects fees, the added value of the property sold is 18.4 million yuan. However, using the second collection method, that is, incorporating the fee collection into the house price, will increase the deductible items by 2 million yuan. Yuan, thus causing real estate enterprises to pay less land value-added tax of 746-716=300,000 yuan.