Research On The Influence Of “changing Business Tax To VAT” On The Real Estate Industry

As an important part of the national economy,real estate industry in the whole system plays an important role in national economy,is one of the key points to promote the growth of our economy.In recent years,under the new economic norm,the decline in the real estate sales profits make real estate enterprises face enormous pressure.At the same time,in order to further easing the burden on enterprises,March 23,2016,the ministry of finance and the state administration of taxation jointly issued "about comprehensive change opened the business tax paid VAT pilot notice(finance and taxation [2016] no.36),the real estate industry into the" battalion to increase scope of the pilot,"and take effect on May 1,2016.Full implementation of the real estate industry after the camp "change",which influence on its financial and accounting,the real estate industry should be how to use dividend reform to improve its value,actively respond to challenges brought about by the reform,the problem is worth deep thinking to explore the real estate industry.Change this article from "camp" the new policy,the real enterprise,for example,use case analysis,from the real estate industry to add "camp" after tax,accounting,financial statements,to the enterprise risk management and so on several side effects are analyzed,points out the real estate industry should make full use of dividend changes "to bring" camp of reform,puts forward the concrete strategy of real estate industry respond to new challenges.Through theoretical analysis and case study,the following conclusions:(1)"camp to increase VAT deduction through the real estate industry chain,reduce the real estate industry's overall tax burden;(2)the revenue and operating cost are reduced;(3)cash flow increase;(4)the implementation of the " battalion to add " policy has also brought new challenges to the real estate industry,difficult to rise,make enterprise management accounting is more complex,tax planning more difficult.Real estate industry based on the above conclusions,this paper puts forward five Suggestions: to strengthen the study and understanding of the new policy and improve the financial management,strengthen the tax planning,to improve the management pattern,broaden the financing channels.Due in May 2016,has just started to add " camp " in the real estate industry,at present,the " camp " to the financial impact of the real estate industry is still belongs to a new research topic,supported by enterprise actual situation and data,this paper analysis the camp to increase " the actual impact of the New Deal for real estate enterprises,the research content has certain innovative.In this paper,the research conclusion of real estate enterprises to actively respond to "camp to increase" the New Deal has certain guiding significance,objective evaluation to the tax authorities and to further improve the relevant policies of "change" camp has certain reference value.