The research on the planning method about the land appreciation tax

摘要

When the real estate enterprises adopt higher rate of the land appreciation tax, relevant profit margin will increase either. The growth speed of the relevant profit margin is slower and slower with the elevation of the appreciation rate. The efficiency of investment comes down gradually. When the housing price ≥ 1.2875x the deduction, it can make sure that the profit margin of the real estate enterprises is higher than the profit level when the rate of the appreciation of the land is just 20%.