Study On The Tax Burden Problem After Real Estate Enterprise Turn Business Tax Into Value Added Tax

In the economic system of our country,the real estate industry is undoubtedly the pillar industry of our country,which plays an important role in China's GDP.Over the past few decades,the real estate industry has developed a great deal.But at the same time of development,the real estate industry is also due to the changes of normal economy in our country and the world outside the development and change of the economic environment,the domestic consumption level fluctuations and policy transformation and face challenges.The real estate enterprises as the micro-body part of the real estate industry is an indispensable important part of the development of the real estate industry.Under the big wave of "change in revenue",the real estate industry was officially included in the pilot scope of "VAT reform" on May 1,2016.As a key link in the reform of the national tax system,"VAT reform" is an important policy for tax reduction and development of real estate enterprises.With the comprehensive implementation of the "tax reform",the specific impact of it will vary from industry to enterprise.Domestic scholars,tax authorities and business managers have different opinions on the specific impact of the "tax reform".In this paper,in the first quarter of 2015-2017 in the third quarter and shenzhen two board listed real estate enterprise's financial data as the research sample,using the camp enterprise to increase the financial data to construct the model of before and after changes after the camp of real estate enterprises to increase taxes.Based on the theoretical calculation and empirical research,we can conclude that the tax burden effect on real estate enterprises is positive,but the impact is small.Due to the unique industry characteristics of real estate enterprises,the chain of deductible links and other reasons,the positive effect of the tax increase on the tax burden of real estate enterprises is compressed.At the same time,according to the difference between the empirical results and the theoretical calculation results,the tax deductible input tax and the operating income ratio of the real estate enterprises in China are between 38.7%and 49.5%.In this paper,the research helps to enrich the existing camp about real estate enterprises to increase the tax change,change after increase after the real estate enterprise tax planning management literature,tax planning for real estate enterprises better improve business situation to provide the reference suggestion,at the same time,this article research also helps to find the problems existing in the real estate enterprises to increase after the camp is still,to perfect the VAT deduction chain,push forward related Suggestions on tax reform in our country.The revelation of this article is:in addition to active for tax planning,improve the quality of financial personnel to help real estate companies cope with the challenge of tax reform method,should also optimize the business model,promote products,such as transformation method.