Abstract：Research purposes: The quantitative analysis is made for the impact on real estate corporation by liquidating value-added tax on land and the countermeasures for it are proposed.
Research methods: By adopting contrastive analysis method , the quantitative analyses are made for the impact on real estate corporation by liquidating value-added tax on land and the achievements made by taking the countermeasure.
Research results: Under the situation of levying value-added tax on land , the comprehensive tax burden of real estate enterprise is higher than that under the condition of pre-levy. Meanwhile , for a project , the amount of added value is larger, the gap of the comprehensive tax burdens is greater between two situations.
Research conclusions : Aiming at the situation of big impact on Real Estate enterprise by value-added tax on land, we can adopt the internally transferring pricing in enterprise and shortening the periods of the project. They are helpful for the enterprise to reserve more profits and reduce its tax burden reasonably and legally.
管百海,韦忠信,何桥伟. 土地增值税的清算对房地产开发企业的影响 及应对措施分析[J]. 铁道工程学报, 2007, 24(5): 107-109.
GUAN Bai-hai,WEI Zhong-xin,HE Qiao-wei. Analysis of the Impact on Real Estate Enterprise by Liquidating Value-added Tax and Its Countermeasures. 铁道工程学报, 2007, 24(5): 107-109.
2007, Vol. 24 
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