Research On Influences Of Replacing Business Tax With Value-added Tax On B Real Estate Enterprise Tax Burden

As an important alternative point in the process of China's reform of the taxation system,"reform from the camp reform" has played an extremely important role in the development of China's social economy.On May 1,2016,the real estate industry and service industry,financial industry,and construction industry were included in the pilot scope of “business reform and increase”,which indicates that China's entire industry “enforcement reform” has officially started.For real estate companies,as an important support point for China's national economy,it has played a key role in the growth of China's economy.The scope of the “reform from business reforms” includes the real estate industry and is of far-reaching significance to real estate companies..As a pillar industry of China's national economy,real estate companies have a business tax in Ghana prior to the “reformation increase”.In terms of business tax,the taxes are relatively simple and the calculation method is simple,but there are drawbacks of double taxation,which is likely to be a problem.Aggravating the tax burden of enterprises is not conducive to the healthy development of China's real estate industry.After the replacing business tax with value-added tax,as the business tax has completely disappeared from the tax revenue stage in China,the real estate companies also changed from the original business tax to the value-added tax.In terms of the value-added tax,it only collects taxes on part of the increase in the amount of goods.This will effectively solve the drawbacks of the double taxation caused by the business tax,and the input tax of VAT is allowed to be deducted.This also plays an important role in tax planning for enterprises.Therefore,it can be seen that real estate companies have changed from business tax to value-added tax.Although some tax types did not decrease before the tax reform at the initial stage of tax reform,overall,they reduced operating costs,accelerated corporate development,and improved tax planning for real estate companies.The system has played a great role in promoting.This article is to study the impact of B real estate companies' tax burden in this context.First of all,it summarizes and generalizes the current research status of “business reforms” in domestic and foreign countries,and makes basic concepts and theoretical foundations to be used in this paper.In most of the studies,most of the studies are focused on the reasons for the “reformation increase” of real estate companies and the resulting taxation effect,and combined with the realities and tax-related conditions of real estate companies in B,in-depth study of the “real estate business” B business reform The change in tax burden before and after the increase and the change in the tax burden on specific projects were followed by a combination of research theories and the actual situation of the company,and raised the issues that B real estate companies faced in their efforts to reform their operations.Because the upstream industries of real estate companies are diverse,and they are designed into the financial industry,construction industry,and service industries,the VAT rates applicable to these enterprises are not the same.Therefore,when real estate companies offset the input tax,they will also design A variety of value-added tax rates,so before and after the establishment of the "business reform and increase" B real estate company turnover tax,urban construction tax,education surtax,income tax and the overall tax burden difference formula,at the same time,the use of real estate may be designed to The input tax rates are calculated and analyzed on these tax types,so that the corresponding input tax rates correspond to the critical input tax rates,and these critical input tax rates are analyzed and summarized so as to better conduct tax planning for enterprises.