Research On VAT Reform Related Tax Burden Change For Real Estate Companies From Input VAT Deduction Perspective And Countermeasures

According to the latest regulations in our country,since May 1,2016,on a national scale of real estate industry and construction industry,life services and financial business tax paid VAT(value added tax)pilot instead,this is a major reform of our country's tax system.This indicates that China will further promote the reform of the fiscal revenue system and further optimize the financial tax system from the perspective of further promoting the development of market economy,making it more reasonable and normative."Replace business tax with VAT" before and after the change of tax burden and coping strategies,stick to the fiscal and taxation systems,the unique perspectives,countermeasures and maneuverability,in particular,it has the theoretical value and practical significance both.First of all,this article theoretically to the real estate enterprises,to increase and the input offset concept is defined,such as tax system differences of value added tax and business tax,real estate industry to add "camp" related types of taxpayers and tax policy,real estate enterprises after VAT calculation method for the basic theory and method,the research in this paper provides the relevant theoretical basis.Secondly,through the "battalion to increase tax changes in qualitative analysis,determine the change has the influence factors of three aspects,namely tax increase tax factors,the relationship between the tax change and the introduction of the input offset tax factors.To increase through the "camp" formula model of tax change,the tax rates,tax relationship factors combined into a tax increase,the separating the input offset the reduction factor is determined by the input level of deductible and input-output ratio.Again,the input-output table of data generation into the tax change model,macroscopic and microscopic two levels,the change of the quantitative analysis of the tax burden,and 10 listed real estate enterprise tax burdens was reduced by 0.61% on average.Finally,according to the analysis conclusion,in view of the factors that affect tax and the possible existing problems,and proposed countermeasure around the input deduction,which apply internal planning to get more input deduction,use external tax on income deduction implementation.Finally,it will reduce the tax burden of real estate enterprises and promote the healthy development of real estate enterprises.