A Brief Discussion on Tax Planning for Land Appreciation Tax of Real Estate Enterprises

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Economic Management Journal (EMJ) is an international open access journal, concerning about the latest research results of economic management. The goal of the journal is to provide a global forum for scholars and researchers in this field to exchange ideas and promote the theoretical and practical development of economic management.The journal receives manuscripts written in Chinese or English. As for Chinese papers, the following it... [More] Economic Management Journal (EMJ) is an international open access journal, concerning about the latest research results of economic management. The goal of the journal is to provide a global forum for scholars and researchers in this field to exchange ideas and promote the theoretical and practical development of economic management.

The journal receives manuscripts written in Chinese or English. As for Chinese papers, the following items in English are indispensible parts of the paper: paper title, author(s), author(s)'affiliation(s),abstract and keywords. If this is the first time you contribute an article to the journal, please format your manuscript as per the sample paper and then submit it into the online submission system. Accepted papers will immediately appear online followed by printed hard copies by Ivy Publisher globally. Therefore, the contributions should not be related to secret. The author takes sole responsibility for his views.

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Paper Infomation

A Brief Discussion on Tax Planning for Land Appreciation Tax of Real Estate Enterprises

Full Text(PDF, 38KB)

Author: Suxuan Ji, Meng Wang, Fang He, Dexi Lazhen, Dianmei Gu

Abstract: As China's economy rapidly develops, the real estate industry - serving as one of the pillar industries of the national economy - plays a significant role in driving economic growth and employment. However, in recent years, the real estate market has faced multiple pressures including tightened macro-control policies and intensified market competition, which have compressed corporate profit margins. Land appreciation tax (LAT) constitutes an important tax burden for real estate development enterprises, with its super-rate progressive taxation feature exerting substantial impacts on corporate cash flow and ultimate profitability. Rational LAT planning has thus emerged as a critical strategy for real estate enterprises to reduce costs, enhance competitiveness, and achieve sustainable development. Based on current tax policies and practical case studies, this paper proposes four planning pathways - reducing or diversifying revenues, increasing deductible items, optimizing circulation links, and leveraging tax incentives - to lower the appreciation amount and rate, thereby reducing LAT brackets and alleviating tax burdens. The study aims to explore upgraded pathways for real estate enterprises' tax management systems under the "data-driven tax governance" paradigm, providing compliant and actionable tax-saving solutions to support high-quality industry development.

Keywords: Land Appreciation Tax (LAT), Appreciation Amount, Tax Planning

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