Research on the relationship between tax break-even point and sales price in land value-added tax
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DOI: 10.25236/iwass.2018.202
Corresponding Author
Shuyu Peng
Abstract
The land value-added tax is the main tax in real estate development enterprises. There is certain tax planning space through maximizing the real estate development costs in a reasonable range, but it is too risky to emphasis the maximization in real estate development costs because of the replacing business tax with value added tax . Utilization of tax break-even point in the land VAT to decide reasonable selling price is one of the wise way to reduce the tax burden.
Keywords
Land Value-Added Tax, Tax Planning, Tax Threshold, Tax Break-Even Point, Sales Price