Analysis Of Business Accounting And Tax-related Treatment Of Real Estate Development Enterprises After Replacing Business Tax With VAD

Real estate development industry is an important basic industry in China,which plays an important role in promoting China's economic growth.After full implementation of replacing business tax with value-added tax in China,the real estate industry is also facing the adjustment and transformation of accounting-related work.Based on this,the research focuses on the comprehensive analyze for tax-related accounting and taxation policies of the real estate development enterprises after replacing business tax with value-added tax,and explains in detail how the real estate development enterprises correctly calculate.Real estate development companies are involved in relatively more and complicated tax policies,both for real estate development enterprises or tax management are a difficult issue.There are many special businesses after replacing business tax with value-added tax,the real estate development business taxpayers and tax authorities need take some time to fully understand and grasp,and it is inevitable that understanding of the tax policy is incorrect or one-sided so that there is a tax-related risk.It is of great practical significance to study the accounting and tax-related issues of the real estate development industry after replacing business tax with value-added tax.This paper explains in detail the tax policy and accounting treatment after replacing business tax with value-added tax and avoids the tax-related risks caused by incorrect understanding of tax policies or one-sided understanding of real estate development enterprises.The study details how the real estate development enterprises should correctly calculate the VAT and help the real estate enterprises to make reasonable tax avoidance in accordance with the law.According to the relevant documents,real estate development enterprises need to set up a variety of accounting subjects after replacing business tax with value-added tax.Real estate development enterprises will be full affected by sales tax reformation,which has a beneficial impact,but also has negative factors.Real estate development companies should actively face the opportunity of business tax reformation,fully understand and master the tax business and tax accounting,and plan for the legitimate science and technology to reduce corporate tax burden.Relative workers should take tax planning put on the work schedule,which can improve the effectiveness of enterprises.Real estate enterprises should learn tax business personnel as soon as possible,corporate finance staff and tax planners should accept the training about tax planning theory and the latest tax accounting theory,and study how to select the best tax planning program,and scientifically and reasonably reduce corporate tax negative.The corporation should adjust the business management model,and to adapt to the changing of replacing business tax with value-added tax,and improve the financial accounting mode and operation process,choose professional suppliers to cooperate,meanwhile,marketing programs need tax calculations.