Influence Research Of "Replacing Business Tax With VAT" Reform On Tax Burden And Financial Index Of B Real Estate Enterprises

"Replacing business tax with value-added tax" is an important part of the reform of China's fiscal and taxation system since the 12 th Five-Year Plan.Since 2012,the Shanghai's transportation industry and some modern service industries have started the pilot program of "replacing business tax with value-added tax reform".In August 2012 to the end of the year,the "replacing business tax with value-added tax reform" pilot area was expanded to eight provinces and municipalities,and by August 2013,the "replacing business tax with value-added tax" geographical area was extended to the to the whole country,and the broadcasting and television service industry is included in the pilot scope.Since 2014,the pilot area of the "replacing business tax with value-added tax" has been expanded to include rail transport and postal services.From May 1,2016,the pilot project of "replacing business tax with value-added tax" will be launched in an all-round way,and the construction industry,real estate industry,financial industry and life service industry will all be included in the pilot project.Since then,the added-value tax has basically realized the full coverage of goods and services,and opened the added-value tax deduction chain.This paper starts with the background of the implementation of "replacing business tax with value-added tax" in the real estate industry,through the interpretation and analysis of the "replacing business tax with value-added tax" policy involving real estate development enterprises,and takes B Company as the case study object.By consulting literature,retrieving data and simulating calculation,the changes of burden of taxation,financial index,burden of taxation and financial index of the project before and after the "replacing business tax with value-added tax" are calculated in detail.This paper analyzes and studies the influence of "replacing business tax with value-added tax" on the production and operation of enterprises,and the results show that the related policies will have a profound impact on the burden of taxation,financial index and project operation of real estate development enterprises.B Company,as the object of case analysis,through the calculation and analysis of the burden of taxation,financial index and project situation under the added-value tax and the Business tax calibre,found that the impact of "replacing business tax with value-added tax" is basically positive and favorable.Through sorting out the main practices and measures of "replacing business tax with VAT" by company B,the author draws the relevant enlightenment to the general applicable coping strategies and suggestions for the real estate development enterprises,starting from the perspective of the daily management of the enterprises.From the aspects of standardizing entry management,strengthening contract management,perfecting accounting treatment and personnel training,this paper provides clear strategies and relevant suggestions for the successful application of tax system reform in real estate development enterprises.