A Research On The Influence Of "BT-to-VAT" Swap Reform On The Real Estate Developer' Tax Burden

To increase comprehensive practice "camp" is an important measure of national implementation of structural tax cuts,at the same time,the real estate industry "camp" to the enterprise healthy and steady development of real estate in our country industry is of great significance.On May 1,2016 full implementation of "camp to increase" by now,real estate tax system has greatly changed,the real estate development enterprise tax burden will inevitably will also be affected,based on this,this article mainly focuses on real estate development enterprises tax impact analysis,explore the real estate business tax paid VAT tax impact on the real estate industry.First in this paper,the development of real estate business tax and value-added tax to make a brief combing,concluded earlier business tax policy,the tax system is relatively complicated,increased the tax department of the collection and administration cost,at the same time to add "camp" anterior chamber property circulation tax cross each other,tax burden is heavier,inevitably exists the problem of double taxation,restricted the development of the real estate industry,these all reflect the necessity of "camp to increase","camp" instead of why provides the theoretical support.In to analyze the necessity of "camp" instead,and then through the mathematical model research "camp" to the main factors affecting the real estate tax,it is concluded that the main factor is the deductible costs accounted for the proportion of the total cost of the products and services,and theoretically demonstrates the "camp" to the real estate industry with alleviating effect,at the same time this paper also respectively from the nominal tax and taxes on effect two aspects respectively discuss to add "camp" impact on real estate development enterprise tax burden.To increase in the end,this article selects "camp" tax figures released by the relevant departments,after the analysis of real estate development after the "battalion to increase" the tax burden level of the enterprise,so as to verify the validity of the above conclusion,and according to the above theory analysis of real estate development enterprises deal with "camp to add" method is put forward,and put forward the corresponding proposal,put forward reasonable tax planning,so as to make the enterprise reduce their tax burden level.