The Impact Of The Reform Of The Camp On The Tax Burden Of Real Estate Development Enterprises And Countermeasures

Since May 1,2016,the business tax replaced with the VAT was formally incorporated in real estate industry.Based on the background of full implementation of VAT pilot and its potential impact on domestic enterprises,this paper focused on the influences of VAT pilot on the real estate development enterprises in our country and tried to conclude some countermeasures for real estate development enterprises to cope with this kind of change.Firstly,this paper summarized the related research on tax system choice theory,value added tax system innovation theory and so on,and elaborates the development,the tax rate and the tax assessment methods of business tax and VAT,to lay a theoretical foundation for further analysis.Then this article focused on the theoretical analysis of the VAT impact on real estate development enterprises' tax burden respectively.Then this paper expounded the influence of value-added tax on real estate development enterprise's tax burden by building a calculation model to lay the foundation for the analysis of case.Based on the above analysis,this paper took S real estate co.,LTD as an example.And this paper analyzed the influence of value-added tax on S real estate co.,LTD mainly from two aspects,including direct effects and indirect influences.Then this paper concluded that full implementation of VAT pilot had a tax-cutting effect on S real estate co.,LTD.Finally,this paper puts forward the corresponding countermeasures of real estate development enterprises' coping with the tax burden influences of VAT pilot on the basis of theoretical analysis and the empirical analysis.