On the Practice and Innovation of Tax Planning for Real Estate Enterprises: A Case Study of Land Appreciation Tax

DOI: https://doi.org/10.62517/jbm.202509311

Author(s)

Jingjing Shan

Affiliation(s)

Tianjin University of Finance and Economics, Tianjin, China

Abstract

As the real estate industry enters a period of deep adjustment, land appreciation tax (LAT), one of the core taxes for real estate enterprises, has a significant impact on corporate profits through its planning potential. Against the backdrop of the 2024 LAT policy adjustments, this paper explores practical approaches and innovative directions for tax planning in real estate enterprises through case analysis and theoretical research. Strategies such as digital tax management and cross-tax linkage planning are proposed to provide references for optimizing the tax burden in the industry.

Keywords

Real Estate; Corporate Taxation; Tax Planning; Innovation

References

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