The Study Of The Replacing The Business Tax With A Value Added Tax Effect On The Real Estate Enterprises

China started the fourth tax system reform since the reform and opening up in 2012, which the key was from business tax to value-added tax(BT to VAT), and the purpose was to solve double taxation, perfect the chain of value-added tax, and improve the commercial efficiency of tax. It has been clearly stated in the new government work report that from May 1, 2016 the pilot ranges of BT to VAT will expand to the construction industry, the real estate industry, the financial industry, and the living service industry, and all new VAT of real estate will be included in deduction scope to ensure tax reduction of all industries. Based on the above, this thesis will discuss the tax changes to the real estate enterprises and put forward some suggestions on tax handling. The main viewpoint of this thesis is that the enterprises can try to reduce tax burden by improving deduction chain, choosing supplier, grasping policy time-point, and etc. There are two main contributions of this thesis. First, the selected topic well complies with the tax reform and has realistic meanings to the management strategy and tax processing method in the new tax environment for the real estate enterprises. Second, the study result is practicability. Based on the brief introduction of the BT to VAT of the real estate industry, this thesis offer well-directed suggests through the analysis on the tax burden and management characteristic of the real estate industry. This thesis aims to do some help for the real estate enterprises coping with the new tax policy.