Research On The Tax Burden Of Real Estate Development Enterprises

The transformation of business tax to value added tax(hereinafter referred to as "camp to increase")is another change of our country from production value-added tax to consumption based value-added tax.It is also the highlight of our country's fiscal and tax system reform and the booster of "supply side" structural reform.It represents the development of the tax system of our country gradually to the goal of simplification,rationalization and globalization of the tax system.Because our country's VAT reform is improving and standardizing gradually,after the implementation of "camp to increase",VAT will extend to the industrial chain of business tax,realize the full coverage of VAT on services and goods,and the former business tax system will exit from the stage of history.The main purpose of this article is to study the major changes brought about by the"camp to increase" to the tax burden of the enterprise.The research methods used in this paper include case analysis,comparative study and literature analysis.In terms of the content of the paper.First,the background,research literature,research methods and innovation points are summarized.Secondly,it combs the relevant meaning and theory.This paper expounds the concepts of real estate development enterprises,business transformation and increase,introduces the theory of tax burden and the effective tax rate theory,which lays a theoretical foundation for the following research.Then,this paper takes A company as an example,to explore the effect of replacing business tax with value-added tax(VAT)"on the real estate development enterprises,the" three cause of the rise of replacing business tax with value-added tax(VAT)"the impact of real estate development enterprise tax burden through the analysis of the factors that the human factors,the three major cost factors and policy is the main cause of the tax increase.Finally,according to the problems and reasons,combined with the reference of the literature and the practice of thinking,put forward the rationalization proposals,and summarized the article.Through the study,we find that although the "camp to increase" has the effect of reducing taxes and reducing the negative burden,but the business tax of some real estate development enterprises has increased after the "camp changed to increase".The three main reasons for the rise of tax burden are human factors,three cost rising factors and policy factors.In order to solve the problem of real tax burden on real estate enterprises,this paper puts forward some countermeasures,such as strengthening system internal training,improving tax planning ability and perfecting relevant policies,so as to promote the steady and healthy development of real estate development enterprises in the era of "business transformation to increase".