Research On The Impact Of The Estate Enterprise Tax Burden Based On "Changing Business Tax To VAT"

With the promotion of business tax reform,the gradual reform of China's modern tax system has experienced several stages,and the reform of business tax and value-added tax,as the most typical representative,can reflect the ideas and progress of the reform of the modern tax system in China.The reform of business tax and value-added tax is mainly divided into three stages.The first stage is the business tax and value-added tax policy implemented in China since 90 s of last century.The second stage is the pilot increase of China in some areas in 2011;the third stage is after May 1,2016,in the whole country.In the field,the pilot was carried out in an all-round way.The improvement of these three business taxes and VAT can clearly reflect the determination and thinking of the reform of the tax system in China,for example,to change the business tax to the value-added tax in order to solve the repeated tax and deductible chain interruption,so that the value-added tax chain is gradually improved.Although the tax burden has increased in some pilot fields at the beginning of the camp,but according to the advanced experience of the other countries and the objective law of economic development,the reform of the camp in the long run represents the reform direction of the modern tax system and will promote the economic development of our country from the tax system level.It is worth noting that in the real estate industry as a pilot area,the time of policy implementation is too short,and the research and analysis of the relevant industry personnel for the policy is not comprehensive enough.Therefore,the research on the reform of the camp to the real estate industry has strong necessity and urgency.Through three aspects,this article will comprehensively and clearly sort out and analyze the impact of the reform of the tax system to the real estate enterprises.First of all,we collate the latest research results on the reform of tax system and tax reform at home and abroad,and analyze the comprehensive influence of the research way and the effect of tax burden from the perspective of "motivation".Secondly,it adopts the method of combining theory and practice,collates the situation of a number of real estate upstream and downstream financial industry,transportation and transportation industry,and combines the overall tax burden of C real estate enterprises in 2015,2016 and 2017,and adopts the overall analysis of industrial chain to summarize the comprehensive impact of the reform and the reform of the real estate enterprises on the real estate enterprises.Thirdly,the change of tax system after the change of the comprehensive camp has set a calculation method for the tax burden of the real estate enterprises.Finally,this paper puts forward effective suggestions and Countermeasures for real estate enterprises to provide effective tax system for value-added tax.