The Impact Of Tax Burden On The Performance Of Yunnan Real Estate Enterprises

Yunnan is located in the southwest of Chinese,has an important strategic position.With the "The Belt and Road" implementation,Yunnan is facing new opportunities for development and challenge.So,how is the Yunnan real estate industry tax burden is? Yunnan Province real estate tax burden of enterprises is how to influence its operating-performance,this has important practical significance for the management of real estate enterprises in Yunnan and the adjustment of government policy.Based on the analysis of the tax burden of the real estate industry in Yunnan,this paper studies the effect of the tax burden on the operating-performance of the real estate enterprises in Yunnan.The text is divided into six parts,the first part is the introduction,describes the background and significance,research purpose,content,method and technical route,put forward the innovation and shortcomings of this paper;The second part is the theoretical basis,including the real estate business tax burden,the affection of tax burden on the operating-performance;The third part analyzes the tax burden of real estate industry in Yunnan province.This part of the work from two aspects: First,the development of the real estate industry in Yunnan Province,mainly from the real estate development in Yunnan Province,investment,commodity sales,real estate sources of funds.The Second,the tax burden of real estate enterprises in Yunnan Province is analyzed from the perspective of micro-perspective.The fourth part is the analysis of the performance evaluation of real estate enterprises in Yunnan Province.Based on the relevant financial data of the key real estate enterprises in Yunnan Province in 2015,factor analysis method was used to construct the comprehensive index of business performance.The fifth part studies the impact of tax burden on the performance of Yunnan real estate enterprises.First,the relationship between the actual tax burden rate,the turnover tax rate and the operating performance is studied.On the basis of the correlation analysis,the actual tax burden is used as the explanatory variable to do the multiple regression analysis of the business performance.Chapter 6 summarizes the main conclusions,and from the real estate business planning and taxation system adjustment and norms of two angles,put forward suggestions and research prospects.Through the study,the following conclusions can be drawn: first,the tax burden of real estate industry in Yunnan has experienced a process of rising and falling,but it has been at a high level,and the internal structure is not balanced.Second,the Yunnan Real Estate enterprise actual tax burden and its operating-performance is negatively related.Transfer tax burden and its operating performance have no significant relationship.