The main relationship between taxation and enterprises is as follows.

(A) the interest game relationship between taxation and enterprises

In the process of land value-added tax liquidation, the interest game relationship between real estate development enterprises and tax authorities is the core, mainly because there is a certain conflict of interest in the goal they want to achieve, that is, real estate enterprises hope to reasonably reduce the tax burden or even refund the tax in the process of land value-added tax liquidation, so as to maximize the enterprise value, while tax authorities hope to realize the tax receivable and prevent the loss of national tax through land value-added tax liquidation of real estate enterprises. Objectively speaking, there is a certain conflict between them, so there is a certain conflict in the process of land value-added tax liquidation.