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Academic Journal of Business & Management, 2022, 4(13); doi: 10.25236/AJBM.2022.041313.

Optimization of land value-added tax management in real estate enterprises


Hairong Xiong, Yuanchun Yu

Corresponding Author:
Hairong Xiong

Department of Management, Sichuan University of Science & Engineering, Zigong, China


As one of the important sources of national tax revenue, real estate enterprises have always been the key points of tax workers. The real estate industry has the characteristics of large project time span, high tax cost and high trial and error cost, which leads to a high tax spot check rate of land value-added tax liquidation for real estate enterprises. Based on this, this paper analyzes the difficulties in the liquidation process of enterprise land placement from the perspective of industry and financial integration, so as to improve the efficiency of third-party enterprise liquidation projects, reduce project risks, and then puts forward optimization suggestions for enterprises.


Integration of industry and finance, Land Appreciation Tax, Real estate industry

Cite This Paper

Hairong Xiong, Yuanchun Yu. Optimization of land value-added tax management in real estate enterprises. Academic Journal of Business & Management (2022) Vol. 4, Issue 13: 94-98. https://doi.org/10.25236/AJBM.2022.041313.


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