The Financial Planning Project Of Real Estate Development Enterprises In Sales Tax To Added-value Tax Transition Period

China's real estate industry as China's economic development over the past ten years,the main types of taxes involved in the business process,up to 2011,the tax system is also quite complex,it can be said that China's taxes,tax burden of the industry.Many areas of the real estate industry,which become the most important value-added tax paid,which is a reasonable reduction of tax burden on the operation,is very important for the enterprise.First of all,this paper reviews the relevant theory,that in the current tax environment,the real estate enterprises in the upper reaches of the construction enterprises,construction enterprises in the upstream and building materials supply enterprises.Real estate enterprises downstream can be all kinds of enterprises and individuals,there is a certain proportion of VAT general taxpayer enterprises.Real estate development enterprises need to be linked to the upstream VAT taxable line,it is possible to meet the requirements of the downstream,and to meet the requirements of its upstream business needs.In this chain,building materials enterprises are value-added tax links,real estate customers also have most of the value-added tax enterprises,which is the real estate and construction industry in the middle of the clip in the middle.In addition,run and mixed sales over the way through the scope of value added tax and business tax to be defined,and also increase the more the cost of collection,virtually increased the difficulty of tax collection and management.And then to camp change increasing influence on the real estate enterprises are analyzed and that combined with the characteristics of value-added tax neutral,when the real estate enterprise and the real estate industry into value-added tax system,both aspects of each transaction are the taxpayers of value-added tax,and are entitled to the right to offset the amount of input tax.Therefore,in maximizing the interests of the driven,real estate development enterprises will take the initiative to ask for bill of value added tax,real estate enterprise engineering will also issue invoices to ensure the continuity of credit chain,and the two sides will ensure invoice amount,tax is true,accurate,thus forming a VAT deduction chain internal control mechanism.Then,based on the theoretical analysis of relevant case analysis,combined with the characteristics of value-added tax neutral,when the real estate enterprise and the real estate industry into value-added tax system,both aspects of each transaction are the taxpayers of value-added tax,and are entitled to the right to offset the amount of input tax.Therefore,in maximizing the interests of the driven,real estate development enterprises will take the initiative to ask for bill of valueadded tax,real estate enterprise engineering will also issue invoices to ensure the continuity of credit chain,and the two sides will ensure invoice amount,tax is true,accurate,thus forming a VAT deduction chain internal control mechanism.And put forward the real estate development enterprises to respond to the camp changed to increase the operational guidelines.Finally,with the real estate business changed to increase the actual proposed proposed real estate development enterprises to deal with the business changed to increase the solution that the implementation of "camp to add",the real estate enterprises need to set accounting items according to the relevant requirements of the value-added tax,and corresponding auxiliary subjects are set according to the requirements of the enterprise accounting and other corresponding subjects setting,ensure that the value-added tax accounting for the comprehensive and effective.Still need to be positive for the corresponding tax settlement work summary,timely reflect enterprise's value-added tax burden of change,and strictly in accordance with the requirements of the input tax deduction,strict deduction and prevent risk and accounting risk possible tax.In VAT calculation process,also need the calculation of accurate grasp of the tax paid borders to prevent tax calculation errors,and possible wrong payment and evasion problem.