The Impact Of The Comprehensive "VAT Reform" On A Commercial Real Estate Company And Its Countermeasures

Since May 1,2016,China's "replacing business tax with value-added tax(VAT)"in full swing,to new industries:construction industry,finance and insurance,real estate industry and service industry,at the same time,"replacing business tax with value-added tax(VAT)" new deal also stipulated the scope of deduction of real estate into the VAT,the pilot industry will bring new tax system conversion the tax bonus.In this paper,A commercial real estate company QL project as a case study,in the background of the national comprehensive replacing business tax with value-added tax(VAT)under A commercial real estate company changes in the QL project construction period,investment tax level operation stage,through the data,analysis of the reasons for the change factors of tax law and the effect of tax changes,analysis change of commercial real estate enterprises in accounting,financial indicators and tax management etc..Through case analysis,summed up the A commercial real estate enterprises in response to replacing business tax with value-added tax(VAT)policy,in the internal control and management and other aspects of the countermeasures and suggestions,by using the method of reasonable compliance reduce the corporate tax burden,reduce the corporate tax risk after replacing business tax with value-added tax(VAT),provide a guarantee for the benign operation of commercial real estate enterprises.In the first chapter the author firstly introduces the background and significance,summarizes the relevant research of the estate tax policy at home and abroad,this paper constructs the research framework and analysis method;the second chapter outlines the current policy of replacing business tax with value-added tax(VAT)basic theory and policy background,according to the relevant national camp has changed by policy review to sort out,and is closely related to real estate development in the new tax policy;the third chapter introduces the current characteristics of commercial real estate,the current policy of replacing business tax with value-added tax(VAT)policy involved in commercial real estate for a detailed interpretation analysis,attention changes in actual operation level and influence;the fourth chapter introduces the QL project of A commercial real estate company.Through the case study,quantitative analysis of "replacing business tax with value-added tax(VAT)after the implementation of the policy effect on A enterprise development projects and tax changes,reasons and influence factors analysis of tax changes,at the same time of replacing business tax with value-added tax(VAT)for accounting,A commercial real estate enterprise tax management changes.Finally,based on the above theory and practical cases analysis results,put forward China's commercial real estate enterprises"replacing business tax with value-added tax(VAT)" strategies and suggestions,put forward feasible measures in tax planning,help China's commercial real estate enterprises in the "replacing business tax with value-added tax(VAT)" wave to enjoy better the dividend tax reform.As the camp changed to increase the reduction of the double taxation,the overall macro tax burden is no doubt.The background of decline in the macro tax burden,reduce the tax burden of enterprises,has become the consensus of the supply side to promote structural reforms,commercial real estate companies to borrow "replacing business tax with value-added tax(VAT)" reform opportunity,innovation of operation idea,standardize the internal management mechanism,the breakthrough points out the tax planning,design solutions to meet the legitimate,reasonable and efficient the tax planning of their own development,enhance the competitiveness of enterprises.