Research On The Impact Of ''Business Tax Replaced By Vat'' On Real Estate Development Enterprises' Tax Burden

The pilot project of “Renovation of business operations” has been carried out in Shanghai since 2012.The reform of China's taxation system has gradually started from the point of view to the front,followed by the expansion of some industries and some areas to some industries and countries,and expanded to all industries again.Nationally.The real estate industry,as the final step in the reform of the taxation system,has been included in the pilot scope together with the construction industry,financial industry and life services industry.China's real estate industry has developed rapidly in recent years and has gradually become a pillar industry of China's national economy.The real estate industry plays an important role in the development of the national economy.The implementation of “reform by business reform” in the real estate industry will help enterprises to reduce operating costs,strengthen corporate financial management,and optimize business models.However,the real estate industry is an intricate industry,involving a wide range of industries,long industry chain,the types of businesses involved,and the complex taxation policies applicable to it.In this context,this paper starts with the introduction of the "Camp Restructuring and Increasing" policy effect orientation,explains the current situation of real estate development companies and defines related concepts.According to the status quo of the real estate business,it analyzes the tax impact of the “business reform” and the real estate development company from two aspects of theory and investigation.Theoretical analysis shows that the value-added tax of real estate development enterprises is related to the value-added tax rate and the deductible input tax amount.The value-added tax rate will increase the negative effect of real estate development enterprises,which can deduct the input tax amount and bring the burden-reducing effect to real estate development companies.The absolute amount of input tax received by the enterprise is large,the proportion of input tax can be deducted,and the proportion of operating income is significant,the tax burden on real estate development companies is low;at the same time,the income tax burden of real estate development companies is affected by many factors and cannot be determined.The specific trend of tax changes and influencing factors.Therefore,based on the principle of randomness,the data of 30 listed real estate development companies were further analyzed and found that the tax burden of most enterprises after the “reformation increase” was reduced,which was in line with the original intention of the “reformation reform” reform.At the same time,the tax burden of a small number of enterprises has gone up.The paper further analyzed the impact factors of the rising tax burden of a small number of real estate development companies,including the limited deductible input tax amount,the deductible input tax amount,and the input tax amount.There is a decrease in taxes that do not match the output tax amount,have not been separately accounted for by the concurrent operations,have insufficient professional knowledge of financial personnel,and are deductible before taxes.According to the analysis of the influencing factors,the high-tax real estate development companies have proposed countermeasures: to improve the professional qualities of financial personnel,to increase the proportion of input tax,select the appropriate payment and payment methods,and separate accounting for concurrent operations.