Study On The Influence And Countermeasure Of The "Transformation From Business Tax To Vat" Reform In The Real Estate Industry

As one of the most significant reforms in the field of finance and taxation,"Transformation from Business Tax to VAT" wields great influence on GDP and relevant industrial structure optimization.As a pillar industry of the national economy,the real estate industry is of great importance in improving people's living standards,developing the upstream and downstream industries as well as promoting the revenue of local government.This paper will firstly introduce the background and the tax situation of the real estate industry,analyze the land value-added tax of the real estate enterprises through the construction of the theoretical analysis framework.Further more,this paper will analyze the influencing factors of the "Transformation from Business Tax to VAT" in real estate industry.Particularly,this paper analyzes the tax burden effect of the real estate industry in Hangzhou.Finally,through the analysis of the influence on the taxation that is brought by the system reform of "Transformation from Business Tax to VAT" and through the analysis of the new situation and new problems in taxation revenue collection and administration,this paper puts forward some countermeasures for the taxation reform.According to empirical research,the reform of"Transformation from Business Tax to VAT" lightens the tax burden of the real estate enterprises,which shows the function of structural tax reduction.After the implement of reform,the local taxation bureau has been facing the challenges of ambiguity of advances received policy,weakness of management and hindrance of multi-sector information sharing.This paper will put forward policy suggestions for the real estate industry to achieve a stable development,suggests ways for taxation bureaus to give effective management measures.This paper has a significant theoretical value and practical significance.