The Research On The Influence Of The Change Of The Real Estate Development Enterprise's Business Reform And Increase The Tax Burden

On May 1,2016,the full implementation of the camp change increases the pilot reform,which means that since 2012,lasted more than four years to the camp to work smoothly,but also marks the already implemented more than 20 years of business tax system formally withdrew from the historical stage,and all the industries upstream and downstream of the VAT chain is realized with full cover,VAT tax system to build more reasonable standard.In this context,this article first embarks from the relevant theoretical research at home and abroad,combining the real estate industry in our country into the camp to increase the reality of the pilot,demonstration analysis by using the method of theory analysis and instance calculate tax paid VAT to the full implementation of the real estate development enterprise tax burden,the influence of and possible problems,puts forward some matters need to pay attention to and measures to deal with.Now for just included in several industries of a pilot in the field of empirical research is less.In this paper,on the basis of the study,using the first-hand data,in the perspective of tax analysis of real estate development enterprises,innovative use of case study research method,discusses our country real estate development enterprises business tax to change the VAT tax issues.Hope to be able to bring sustained and healthy development of the real estate development enterprises some practical guiding significance to the research conclusion and help.Specifically,this article firstly illustrates the camp "change" impact on the real estate development enterprise tax burden,the background and significance of the study and summarizes the related research status at home and abroad and introduces the research purpose of this paper.Second,the real estate development enterprises is influenced by the tax reform of relevant concepts defined,expatiates the theory basis,through analyzing the limitations of business tax tax system itself to further illustrate the necessity of the real estate industry change paid VAT.Then by building calculation model comparative analysis under the different assumptions,the related factors influence on real estate development enterprise tax burden,summarizes the general rules.After the JD group.A project company,for example,real estate development enterprises under the battalion to increase the tax burden level,operating results,the paper studies the changes in financial position and cash flow comparative analysis with the condition of the camp to increase before,each other with the calculation analysis before validation,at the same time for real estate developmententerprises shall make Suggestions on the tax reform proposals.Finally,the comprehensive full text concludes the research conclusion,and of the limitation of the article,looking forward to the next step research direction of improvement.