| The "Business tax reform to increase value-added tax" has been fully implemented in China since May 1,2016.The pilot scope for the VAT reform encompasses the four major industries of construction,real estate,finance and insurance,and life services,and will be new to all enterprises.The value-added tax generated by the increase in real property is included in the deduction scope,so as to ensure that the tax burden of all industries does not decrease.The first is to reduce the burden by expanding the scope of deductio.The second is to reduce the burden by eliminating double taxation.The third is to adopt arrangements for transitional policies to achieve reductions.The real estate industry is an important part of the tertiary industry.It has the characteristics of large scale,wide coverage,complex business,and difficulty in taxation management.Therefore,the work of the reform and increase of the business has attracted the attention of all parties.This article is divided into six parts.The first part is the introduction,which mainly introduces the research background,research significance,research ideas and methods of this article.The second part is the theoretical basis related to the business reform,including the research status at home and abroad,the basic theory of business tax and value-added tax,tax-related theory The third part is the analysis of the status quo of China's real estate companies,including the development overview,background analysis,and the impact of the reforms on the real estate industry;The fourth part is the focus of the full text.It analyzes the financial status and taxation status of XX company,the research object of this article.It introduces the XX real estate company's organizational structure,corporate culture,management methods,work flow,combined with the tax reform and financial theory.Summarized the main problems in the work,mainly including:(1)the issue of tax transfer for upstream enterprises;(2)the problem of insufficient input credits;and(3)the problem of the increase in the matching of financial systems and business reforms.The fifth part is the countermeasures for improving the taxation response of XX real estate enterprises after the "reformation and sales increase" of XX real estate companies,and proposes countermeasures and suggestions for XX companies from the macro and micro perspectives.The macro-level recommendations include:(1)Speeding up the reform of the national tax collection and management system and improving the efficiency of collection and management;(2)Strengthening the application of information technology and big data to improve the level of collection and service;(3)Strengthening the protection and feedback of taxpayer rights and response Corporate legal appeal Micro-level suggestions at the enterprise level mainly include:(1)tax planning for old projects;(2)selection and planning of upstream enterprises;(3)planning for cost control;(4)planning for sales links;(5)perfecting internal financial systems.(6)Strengthen the management of value-added tax invoices.The sixth part summarizes and looks forward to the work done in this article.Among them,the fourth and fifth parts are the core of this article.The sixth part summarizes and looks forward to the work done in this article.Among them,the fourth and fifth parts are the core of this article.The innovation of this paper mainly lies in the short time from the introduction to the implementation of the reform of the real estate industry,the complexity of the real estate business itself and the industries involved are extensive.Many literatures believe that the business reform can reduce the real estate from the theory or model.The tax burden of the industry,this paper hopes to analyze the increase and decrease of the tax burden of the enterprise from a deep level in light of the actual situation,taking into account many influencing factors in reality,and making a comprehensive assessment of the effectiveness of the increase in business operations. |
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