| " Business Tax to VAT " refers to the previously paid business tax taxable items to pay VAT,value-added tax only part of the product or service tax,reducing the duplication of tax links,which is China's financial and taxation system in recent years,the most important An agenda.In order to ensure a smooth transition to reform,the market economy and stable operation,in January 2012 as the first pilot cities in Shanghai in the transport industry and some modern service industry to carry out "change" reform,August 2013 nationwide "3 + 7 " industry pilot,the reform achieved remarkable results.March 5,2016,Premier Li Keqiang in the two government work report,pointed out that from May 1onwards,the "camp by" pilot extended to the construction industry,real estate,finance,life services,marking the "Camp by" in all regions of the country,the comprehensive development of various industries,business tax is also completely out of the stage of history." Business Tax to VAT " is not just a tax system reform,it to tax,industrial structure adjustment and industry upgrade and so on various aspects have a significant impact.At the same time,the real estate industry as a pillar industry of national economy,its change of upstream and downstream industry development,local fiscal revenue growth and people's living standard has increased,is of vital significance.This article is in this context,to RF Real Estate Development Co.,Ltd.as a case,based on the actual reform of the real estate development company's tax burden,profits and cash flow impact,and accordingly put forward the strategy.This paper first introduces the concept and characteristics of value-added tax and business tax,summarizes the specific tax policy after the reform of the real estate industry,and analyzes the tax burden,profit level and cash flow of the real estate industry from the theoretical point of view To the impact of the following example to do pave the way.In the part of the analysis,this paper analyzes the impact of the actual financial data on the impact of the reform before and after the reform from the perspective of the impactof the "increase" on the tax burden and the business situation.In the analysis,the paper analyzes the impact of the reform before and after the reform on the level of corporate tax burden,profit level and cash flow level,and compares it with the theoretical conclusion.At the same time,this paper analyzes the differences between the theoretical situation and the actual case,analyzes the specific reasons of the difference between the two,and finds out the problems in the daily production and operation of the real estate development company in the current reform process.And targeted to the case analysis found in the various effects,respectively,the reasons for the occurrence of the following specific countermeasures to provide a foothold.Finally,this paper,combined with the specific impact of the above and the reasons for the real estate companies to deal with the tax reform,from tax planning,contract tax control,human resources distribution and other aspects of specific recommendations.From the practical point of view,for the real estate development company how to deal with tax reform,improve their own short board and fully enjoy the reform bonus to provide advice. |
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