Business Tax Reform VAT On Legal Issues In Real Estate

China adopted tax reform in 1994, While this reform is more creative reforms, but is still of VAT and business tax parallel tax system, reform is not complete, Many industries are present situation of double taxation, which not only increases the burden on businesses, but also objectively increased the burden on consumers, it is particularly evident in the real estate industry. The advantages of value-added tax(VAT) are mentioned repeatedly, more and more scholars recognize the advantages of VAT compared to other taxes, are constantly expanding research in active advocacy VAT levied on a range(hereinafter referred to as "expanding") reform.Based on the analysis of the real estate tax and a brief introduction of special tax advantages of VAT, combined with the experience of foreign VAT collection, seized the opportunity of expanding around the pilot, Starting from the integrity of the chain of value-added tax, to abolish land tax, determining the scope of the VAT tax, a reasonable dividing the central and local tax distribution after tax reform legitimately, reasonably determining the specific institutional reform proposal after the VAT rate, etc. we provide a theoretical reference to business tax reform VAT on real estate industry.