Research On The Tax Burden Of The Real Estate Industry For The Business Taxreform VAT

November 16,2011,with the approval of the State Council,the pilot " Business tax reform VAT" of the transport industry and part of the modern service industry was implemented since January 1,2012 in Shanghai,since then the reformation of business tax to VAT was opened the curtain.In the day of March 5,2016,the government work report pointed out: the full implementation of the business tax reform VAT will carried on.From May 1,2016,the pilot range will expand to the industry of construction,real estate,financial services and living services.Full implementation of the business tax reform VAT is another major reform of China's tax development history,the industry of construction,real estate,financial sector reform launched a combination industry chain of tax reform.The reformation aims to reduce the tax burden and promote the way of economic development and the adjustment of economic structure by operating structural tax cuts.With the deepening of reform forward,real estate companies are also faced with the impact of corporate tax burden and other issues.This article makes a brief introduction of the background and theoretical basis of the policy in the first place,then subsequent the tax burden of the real estate industry for the Business tax reform VAT,and makes the mechanism and theoretical analysis of the tax burden of taxpayers.In the empirical part,the research object is the real estate industry which adapted the full implementation of business tax reform VAT science May 1,2016.Based on the tax fairness,tax efficiency and other related theory as the theoretical basis and based on the financial data of the real estate listed companies as Positive basis,arranging the finance annual report of 2015 of 69 sample real estate companies,then using the related data to estimates the tax burden of sample companies under the assumptions of the reformation.Findings showed that: the policy of business tax reform VAT and the tax burden of real estate are significant correlation,that is to say,the reformation influences the tax burden,but the magnitude of tax cuts depends on the proportion of deduct in the amount of companies costs.