Study On The Tax Burden Impact Caused By Tax Reform Of Real Estate Enterprises

The reform of business tax to value-added tax was an important tax reform in our country since 2012.When May 1th,2016,the real estate industry formally joined the scope of the Tax Reform.As the last batch of which joined the reform,real estate industry plays an important role in the economy.The theme of this article was to study on the impact caused by tax reform on the tax burden of real estate enterprises.The purpose of this article was to understand the significance of Tax Reform implemented by government,to understand the impact caused by tax reform on the tax burden of real estate enterprises.And according to the impact mechanism,thought the solution which can take by real estate enterprises.This article used the method of combining empirical study and normative study.Started from the study of tax burden of the real estate industry before the Tax reform,and moved to necessity of new policy.Theoretically,analyzed the influence of the Tax Reform.Based on this,this article constructed the formula,and selected some representative real estate companies as sample,to get their financial data to calculate.From quantitative prospect to study the impact on the tax burden of real estate enterprises.After the research,we got the following conclusions.Compared with the business tax,the value-added tax can better avoid the problem of repeated taxation by the government.Whole market implemented value-added tax can ensure the integrity of value-added tax deduction chain.Real estate enterprises through the Tax reform,accessed to the tax burden reduction.The corporate income tax was declined overall,but it was according to the changes of turnover tax of same enterprises.Although in theory,the Tax Reform brought positive impact to real estate enterprises.But in reality,the real estate enterprises still face such problems as insufficient input deduction tax,the transformation of management and the shift of the tax burden form construction industry.Through this article's analysis,it was summarized solution such as: used policy support,make reasonable tax planning,improve the ability of enterprise financial management and strengthen the management of value-added tax invoices.Followed these actions to truly achieve the good impact on the tax burden of real estate enterprises.