The Influence Of Tax Burden On The W Real Estate Enterprise And Countermeasures About "Bussiness Tax To VAT Reform"

“Bussiness Tax to VAT reform”is an important policy of the fiscal and taxation systems Reform.In 2012.Transportation industry and part of modern service industry implemented the “ Bussiness Tax to VAT reform ” in Shanghai.Then Spreading to national wide in 2013.Railway transportation,postal services,telecommunications were involved to in 2014.On May 1.2016,Real estate,construction and finance are added to the scope of "replacing business tax with value-added tax".So far,VAT has achieved full coverage of all industries,and the tax can be deducted.The paper is based on the background of tax reform,research and analysis the policy of“Bussiness Tax to VAT reform”.In theory,“Bussiness Tax to VAT reform”is helpful to reduce the tax burden of real-estate developer,and complete the internal financial system.However,due to the complexity and long industry chain of the real estate industry.Therefore,real-estate developer are confronted with opportunities and challenges.In fact,Real-estate enterprises are usually unable to get enough input tax,which lead to increase the tax burden,rather than reduce.Based on the two projects of W reale-state,this paper introduces the general situation of W enterprise and it's involves tax situation.Through the analysis of project data to distinguish the different cost categories corresponding to different tax bracket,measure to the change of turnover tax and income tax of enterprises W after “ Bussiness Tax to VAT reform”.Then,analysis the problems which W enterprise is involved in the“Bussiness Tax to VAT reform”may face.Finally,put forward the tax planning.Through the case analysis on the basis of comprehensive interpretation of the policy,the results can be concluded as follows:(1)“Bussiness Tax to VAT reform”have great influence on the turnover tax and income tax;(2)the turnover tax is affected by sales and the input tax,and then affects the income tax.So,the enterprises should coordinate the relationship between the VAT with other taxes to reduce the overall tax burden;(3)Lacking of the input tax deduction and transfering the tax burden from upstream enterprise are the the main problem,the enterprise can design the tax planning on development link and sales link to reduce the impact of tax burden from“ Bussiness Tax to VAT reform ”.Meanwhile,provide a reference for similar real estate development enterprises.