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The Survey Of A Real Estate Development Company’s Taxes Burden In S City

Posted on:2015-01-17Degree:MasterType:Thesis
Country:ChinaCandidate:Y Q JiangFull Text:PDF
GTID:2269330431953944Subject:Tax
Abstract/Summary:PDF Full Text Request
In recent years, the real estate industry has gradually become a new growth point of national economy,The real estate industry-related taxes become an important part of national tax. In the current under the condition of high real estate prices, whether the real estate industry-related taxes is reasonable or not and how the tax burden level is, caused concern in the community. Reasonable tax burden is the core of the tax system quality, it is also the core of the whole real estate industry tax activities. At the same time, reasonable tax burden level plays an important role in ensuring government financial resources, promoting the development of the real estate industry and development of real estate enterprise survival. At the same time, in the process of real estate development, the fees are multifarious. Although these administrative fees do not belong to the tax revenue, but also turned over to the country. A lot of expenses also has the same purpose and the role of tax, the multifarious charging virtually greatly increase the cost of real estate. Some tax burden and fees that exist in the real estate economy is unreasonable, but in the actual research about real estate tax. the vast majority of studies are mainly on theoretical analysis.The study based on the empirical analysis of the very is few.Most of these only studies stood in the angle of tax, ignoring the widely administrative fees involved in the process of real estate development. So few scholars study the problems of the real estate administrative fees,not to mention combining tax with fee of the real estate enterprise in one empirical research. In summary, the research on the real estate tax burden has a strong practical significance, but research in this area is also a certain lack of depth and breadth.This article study a real estate company in S for empirical research.This paper study the financial data of the three real estate projects, carefully checked the project development process of various taxes and fees to pay.then sorted out the taxes and administrative charges in the real estate development process and estimated the tax and fee burden in the process of real estate development.Combined with statistical analysis of the data and related materials, this empirical research had made a situation analysis and evaluation on the status quo of burden rate and fee rates, while this data sample studied a real estate business the level of tax burden in S City,. Finally, the study developed a reasonable real estate taxes on a series of policy recommendations.The research aims to provide an empirical basis for determining the real estate industry a reasonable tax and policy. It also can provide information on real estate investment decisions, so that investors can better understand the burden of taxes and real estate business rates...
Keywords/Search Tags:Real estate enterprise, Tax burden, Empirical research
PDF Full Text Request
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