Countermeasures Research Of Replacing The Business Tax With VAT In S Real Estate Development Enterprises

On May 1,2016,the real estate industry was included in the category of "Replacing the Business Tax With VAT".The real estate industry is an important part of national economy.Implementing "Replacing the Business Tax With VAT" is the key to promote the reform of VAT.Among them,the reform of the real estate industry is the most complex part in the process of "Replacing the Business Tax With VAT".After the implementation of "Replacing the Business Tax With VAT",accounting treatment and taxation methods will have qualitative changes,and the financial management of enterprises and even the management processes will be affected to varying degrees.If we can't deal with it in advance,it will be difficult to reduce the tax burden after the enterprise's "business increase".This paper chooses S enterprise as a case study,and from the perspective of taxrelated changes,focuses on the analysis of the impact of "business change" on S enterprise in financial management,cost contract management and investment decision-making,and puts forward countermeasures to help enterprises seize opportunities and enhance their market competitiveness in the critical period of "business change and increase".The paper is divided into six chapters,as follows:Chapter I,Introduction.This Part mainly introduces the research of the background and significance,research status at home and abroad,research ideas and methods,and draws up the basic ideas and framework of the paper.Chapter two is about the theoretical basis of "changing battalion to increase battalion".This chapter mainly introduces the connotation and development process of "business-to-increase" and the impact of the real estate industry after "business-to-increase",which provides a theoretical basis for the following research.Chapter 3: Tax-related overview of S enterprises after "Business Change to Increase".This chapter mainly introduces the basic situation of S enterprises,and the overall tax burden changes of S enterprises before and after the "Replacing the Business Tax With VAT".This chapter calculates and analyses the data of a project from 2015 to 2018,and discusses the actual situation of tax burden change of S enterprises.Chapter IV: Problems faced by S Enterprises after "Business Increase".From the perspective of company management and strategic management,based on the data of S enterprises,this chapter analyses the tax-relatedsituation before and after the "Replacing the Business Tax With VAT",calculates the tax burden changes of each tax category,and analyses the impact of "Replacing the Business Tax With VAT" on S enterprises from financial management,cost contract,investment decision-making and other aspects.The risks faced by S enterprises after the implementation of "Replacing the Business Tax With VAT" are explained.Chapter5: The countermeasures and suggestions that S enterprises should adopt after "business change to increase".According to the analysis results of Chapter III and Chapter IV,combined with the actual situation of enterprises,this chapter puts forward effective and operable strategies for "business-to-increase" in S enterprises,including financial management,tax planning,cost contract management,investment decision-making,risk management and control.Chapter VI,conclusion.