Effects And Countermeasures Research Of Business Tax Replaced By VAT On Accounting Treatment And Tax Burden In A Real Estate Development Enterprises

The national "12th Five-Year" plan proposes that our country’s current mission is to "improve the socialist market economy system" and "accelerate the reform of the taxation system,expand the range of value-added tax,reduce business tax".In 2011,approved by the State Council,the Ministry of Finance and the State Administration of Taxation jointly released "VAT tax reform pilot program",by the end of May 1st,2016,the financial sector,real estate,construction,life services industry and other industries have been fully integrated into this program.Implementation of the is the first priority of promoting the reform of the value-added tax,among them,the reform of the real estate industry and the construction industry is the most difficult part.Real estate industry is an important part of the national economy,recently,China’s real estate industry has shown an unprecedented prosperity,more and more enterprises competing to enter the real estate market.However,after the implementation of Business Tax Replaced by VAT program,as the value-added tax accounting and taxation method are far more complex than business tax,Improper accounting approach will eventually lead to error in financial indicators,ultimately lead to the consequence,that companies will have difficult in analyze their actual tax burden after the implementation of Business Tax Replaced by VAT program.Therefore,it is practical significance to choose accounting treatment and tax burden as the research object.This thesis choose the development project of A real estate development enterprise as a case study,analyze the impact of Business Tax Replaced by VAT program from the above two aspects,and put forward relevant countermeasures to help A real estate development enterprise to seize the opportunity at this important period of tax reform and improve market competitiveness.This thesis is structurally divided into six chapters.Chapter 1 introduces the research background,research significance,research review,research ideas and research innovation.Chapter 2 introduces the relevant concepts of Business Tax Replaced by VAT,policy background and the disadvantages of real estate business taxation.Chapter 3 and chapter 4 are the research emphasis of this thesis;Chapter 3 introduces case selection,research methods and A company’s backgrounds,And on this basis,compared A company’s business conditions before and after the Business Tax Replaced by VAT program.Chapter 4 explains the motivation of studying accounting treatment and tax burden,and then employing case study method to analyze the influence of Business Tax Replaced by VAT program on real estate development enterprises.Chapter 5 gives relevant countermeasures from aspects of accounting treatment and tax burden.Chapter 6 summarizes the research conclusions and deficiencies,and puts forward the future prospects.This thesis studies the case of A company through the combination of normative analysis and case analysis,conclusions are as follows:The value-added tax of real estate enterprises is affected by the deductible input tax and sales income,and the enterprise income tax was affected by the value-added tax burden.Therefore enterprises should properly handle the issues of "separation of finance and tax"deductible tax payment and accounting treatment and other issues,strengthen taxation planning,adjust the relationship between value-added tax and other taxes.This thesis enriches the theory of real estate industry Business Tax Replaced by VAT,puts forward some countermeasures to help A company get through the transition stage of Business Tax Replaced by VAT program,at the same time,this study has some reference significance and reference value for other real estate enterprises.