The Impact Of “reform Of The Camp” On The Finance Of The Real Estate Industry

To replace the business tax with a value-added tax is an important measure of the Twelvth Five-year Plan and also promote the supply-side structural reform.It is focus on lower the cost by reduce tax and lower load and popularize the mass innovation to promote the transformation and upgrading of economy and stimulate new vitality.Although some industry was contrary to the original intention of the reform of reduce tax and lower load since the pilot reform in 2012,but from the view of the economical level of the whole country,the reform make the taxation decline.Compare with before,the overall reform refer to taxpayer more than 1700,which is 1.7 times of the previous.The task is very arduous.Combined with the X real estate development example,through the X company's basic financial data analysis,this paper concluded that the tax burden,the increase or decrease in X real estate development company's overall tax burden,but the magnitude is not large,mainly because the company X Of the deductible rate is not high;in terms of financial performance,the business increase or decrease the X company's income,cost and net profit,which is mainly affected by the value of VAT tax separation attribute.At the same time,through the comparative analysis of some of the financial performance indicators selected in this paper,it is found that the financial indicators are reduced and the various abilities of enterprises are affected to different degrees.This paper puts forward constructive measures from the perspective of financial strategy,financial management activities and tax planning,so as to avoid the negative effect of the policy changes on the real estate development enterprises in view of the impact of the "increase" on the enterprises.