Effects And Countermeasures Research For Business Tax Replaced By VAT On Real Estate Enterprises

In order to reform and improve the tax system,the state piloted the replacement of business tax with value-added tax in Shanghai at the end of 2011,and gradually expanded the pilot areas to the whole country.On March 23,2016,the ministry of finance and the state administration of taxation issued a notice on replacing the business tax with a value-added tax,and the real estate industry was included in the scope of replacing the business tax with a value-added tax on May 1,2016.In recent years,the real estate industry occupies an important position in national economic activity,and for the real estate industry to the industry after the "battalion to add" enterprise’s accounting treatment and tax calculation method are put forward the challenge,especially in the early stage of reform,many enterprise is unable to correctly choose accounting treatment way,leading to the financial indicators reflected by deviation,makes the enterprise can’t objective analysis to add "camp" after the actual tax burden.It is in this context that the selection of accounting treatment and tax changes as research indicators has some practical guiding significance.This paper is divided into six parts.The first part is the introduction,which mainly introduces the research background and significance,domestic and foreign research review and research ideas and methods.To increase in the second part mainly analyzes the real estate enterprises "camp" policy background,including the real estate industry characteristics and development cost and process,real estate tax process,"camp" instead of the real estate industry development and significance,reveals the limitations of real estate tax system,summarizes the real estate industry the main content of "camp to add" policy,reveals the meaning of real estate industry to add "camp",for later to lay the research of real estate industry to add "camp" theoretical basis.The third part introduces the general situation of country garden real estate enterprises and the motivation of selecting cases.It specifically introduces the general situation of country garden real estate enterprises,including the basic introduction,internal operation introduction,external operation factors and the operation situation in recent years,and points out the motivation of selecting cases.Camp of the fourth part is the focus of this article: "change" to the country garden real estate enterprise and the influence of accounting treatment and tax status quo analysis,from the accounting,financial statements,management three aspects introduced the "camp" to the enterprise,the influence of the contrast before and after "camp to add" accounting treatment,carries on the analysis about the present situation of enterprise tax burden,are the reasons for changes in tax revenues,costs,profit changes of the overall tax burden and the tax rise,deduction scope limited and deduction is difficult,difficult enterprise tax burden on.The fifth part is the countermeasures and Suggestions for country garden real estate enterprises to cope with the "replacement of business tax with value-added tax",mainly from the aspects of accounting,corporate tax burden and management aspects to put forward some countermeasures.The sixth part is the summary and outlook of the work done in this paper,from the accounting,accounting statements,business management and corporate tax burden four aspects are summarized,for other enterprises have some reference significance,for the future study from the case,multi-policy,multi-industry outlook.