Reform of Real Estate Development Enterprises'Land Value-added Tax Pre-collection Policy:Based on the Background of Addressing Population Aging,Risk Prevention and Stable Growth
Reform of Real Estate Development Enterprises'Land Value-added Tax Pre-collection Policy:Based on the Background of Addressing Population Aging,Risk Prevention and Stable Growth
Chinese economy has experienced over 30 years of rapid growth,and the real estate development industry has made significant contribution as a pillar industry,but now the issue of real estate development enterprises'sustainable development is prominent.The continuous deepening of China population aging degree leads to a weakening demand for commercial housing,resulting in a decrease in main business income,while slowing down the urbanization process results in real estate development enterprises'excessive competition and their facing the problem of reduced profits.Meanwhile,the high turnover and high leverage production-operation model as well as macro-economic policy regulation also lead to the risks of weakened liquidity and broken capital chains.The current dilemma results in a slowdown in the driving effect of real estate development enterprises on the stable growth of China macro-economy.Land value-added tax,which is mainly collected through pre-collection process,is the tax category with the highest tax rate for China real estate development enterprises and has the function of regulating the real estate market.Therefore,it is necessary to carry out corresponding policy reforms on the pre-collection system of real estate development enterprises'land value-added tax as a tool to regulate their cash flow so as to alleviate the pressure of enterprises'capital turnover and help real estate development enterprises cope with current problems.
关键词
人口老龄化/房地产开发企业/土地增值税预征
Key words
population aging/real estate development enterprise/land value-added tax pre-collection
万方数据