Influence Of VAT On Business Tax Reform On Tax Burden Of Real Estate Industry And Tax Planning

23 years ago,the tax system reform is mainly to solve the central government financial crisis and had to carry out the reform,for the nationwide adjustment of income,in line with economic development as a shared tax,and value-added tax is a shared tax,value-added tax levy Is the first industry,industry,which meet the economic development of the time to facilitate the collection of value-added tax industry,and local and other industries are closely related to the business tax,the income of all belong to the place.Since the implementation of the tax system,the performance of the problem continues to show up.China has just begun to implement the production value-added tax,enterprises to buy fixed assets can not be purchased and deducted,the enterprise burden heavier.So since the country since 2007 in order to promote economic development,has been on the expansion of value-added tax,to reduce the burden on enterprises,enhance the national economy.And the business tax itself is the full amount of turnover tax,there are characteristics of repeated taxation,which is the need to "increase by" an important reason.In short,with the continuous improvement of the camp,in order to make enterprises more adapt to the system under the system,enterprises not only in the overall efforts to reduce tax burden,but also combined with the increase in business impact on corporate finance,Of the organizational structure and management model for a series of reforms to reduce the overall tax burden of enterprises to enhance the profitability of enterprises.This paper studies the influence of the real estate enterprises in the financial indicators,and analyzes and analyzes the results andsummarizes the experience to provide the real estate enterprises with the corresponding tax planning.This paper elaborates the main influence of the "increase" on the real estate industry,and analyzes the necessity and necessity of "increasing the camp" from the study of the necessity of "increasing the camp".And from the macro and micro perspective of the "camp by" on the real estate business' s main financial indicators,which concluded that only in the enterprise as much as possible to obtain votes,and negotiate with the upstream business price,in order to " Increase " under the policy to enjoy the " camp by " the dividend.