Research On The Impact Of Replacing The Business Tax With A Value-added Tax On The Tax Burden Of Real Estate Enterprises

To replace the business tax with a value-added tax is one of the most important reforms in the history of taxation in China.Since the first pilot in the Shanghai region in 2012,it has experienced a process of reform from part of the pilot to the national implementation and part of the pilot project to the whole industry.In May 2016,the real estate industry was brought into the ranks of reform.New businesses could be deducted according to law.It is of great significance to actively adjust the policy environment and financial and tax system to support the operation of the real estate industry in the context of the weakening of the investment will and the decline of the development investment growth.This paper takes the last round of " to replace the business tax with a value-added tax" as the research background,based on the perspective of the real estate industry,this paper studies the changes in the tax burden of enterprises after the " replacing the business tax with a value-added tax ",and puts forward corresponding countermeasures and adopts theoretical analysis and empirical analysis to explain the changes and Countermeasures of real estate tax burden after the replacjing the business tax with a value-added tax.A total of five chapters are set up.The first chapter is introduction,introducing the background and research methods of the topic,and summarizing the current research status at home and abroad.The second chapter is the theoretical analysis of the business tax and the value-added tax.The third chapter is about the impact of " replacing the business tax with a value-added tax " on the real estate enterprises,from the three aspects of the impact of tax burden,production and operation mode and daily management,respectively.The fourth chapter is the calculation of the impact of " replacing the business tax with a value-added tax " on A company.We select the representative company--A Holding Co.,Ltd as an empirical case,and calculate the overall tax burden change from the group level to the specific project level before and after the " replacing the business tax with a value-added tax ".The fifth chapter is about the reasons and countermeasures for the change of tax burden after the " replacing the business tax with a value-added tax ".Based on the specific data of enterprises,it puts forward some suggestions for enterprises themselves and the department of tax collection and management.Through the theoretical analysis and the actual calculation results,the following conclusions are drawn: the real estate enterprises in the initial period of the replacing the business tax with a value-added tax the lack of deductible items may cause the phenomenon of tax negative increase,at this time,we should choose the tax rate for different development projects,increase the tax deduction as much as possible and consider the transfer of tax burden at the same time,and at the same time the real estate enterprise There are more taxes involved,so we should pay attention to the overall impact of tax burden and income tax,and comprehensively reduce the tax burden of enterprises.Tax collection and administration departments should also speed up the pace of VAT and improve the tax rate and legalization so as to ensure that the value added tax regulates the economic role.