China’s Real Estate Enterprise Tax Burden Structure And The System Perfect Based On The Listed Enterprise In Zhejiang Province

In the era of planned economy, our country established the tax system that canmeet the needs of economic situation, but our current tax system has been established in1994according to the national economic development and the requirement of marketeconomy, generally speaking, the existing tax system is successful after ten years ofoperation and reformation, But with the development of the economic structure, theexisting tax system becomes more and more manifests the limitations, one of thebiggest problems is the tax structure, Although our country has also conducted a largenumbers of reformation, but in general, tax structure basically has no qualitative change,the problem between The existing tax system and economic development also graduallyrevealed: unreasonable Circulation tax, big turnover tax, tax burden unfairness betweenindustries, Upon the experience of the development of international tax system, weshould reform the existing tax structure in order to speed up the transformation of themode of economic development in our country.Based on the real estate industry tax agency, the research focus on the condition ofenterprise tax burden structure, the article ideas mainly has two points: First of all, I willanalysis the real estate tax revenue situation in Zhejiang province and the nationalincome structure of real estate industry and the status quo of real estate industry thepresent tax right view, Secondly based on the real estate listed companies in Zhejiangprovince, I will analysis of the annual audit report of this type of enterprise, analysis itsoperating conditions, the condition of tax and tax structure. Upon completion of relatedresearch, I will put forward reform Suggestions of tax structure in our country upon theexperience of western developed country’s tax system so as to create a fair and impartialtax environment for the healthy development of real estate and other enterpriseThis article is divided into four parts altogether: The first part introduces therelated tax theory and measure; The second part analyses our country real estateenterprise fords the tax situation and structure; The third part, the paper analyses the realestate industry in Zhejiang province and the country’s tax revenue, at the same timeanalyzed the real estate tax situation and the structure of listed companies in Zhejiangprovince; The fourth part on the basis of previous studies, this paper puts forward itsown tax system reform and policy recommendations...