Research On Influences Of Replacing Business Tax With Value-added Tax On DK Real Estate Development Enterprise Tax Burden

“Replacing Business Tax with Value-added Tax” is a major turning point in the process of tax system reform in China and an important link in the structural reform of "supply side".Over the past decade,real estate enterprises have developed rapidly.Real estate enterprises are the van of the national economy and have made outstanding contributions to economic growth.Real estate business is complex and involves a long industrial chain.Therefore,it is of profound significance to explore the impact of "Replacing Business Tax with Value-added Tax" on the tax burden of real estate enterprises.This paper made a systematic review of relevant domestic and foreign researches on replacing business tax with value-added tax,and expounded the significance of the research.In this paper,the concept,connotation and characteristics of business tax and value-added tax,as well as related concepts such as "replacing the business tax with a value-added tax" and tax burden are defined in detail,and the relevant studies on tax burden transfer theory,effective tax rate theory and Ramsey's law in academia and industry are summarized to further explain the relevant theoretical basis.On this basis,this paper summarized the development and characteristics of China's real estate industry,and analyzes the progress of "replacing business tax with value-added tax".According to the relevant financial data of the recent three years of DK real estate development company,the tax burden difference before and after the reform was analyzed from the perspectives of turnover tax,urban maintenance and construction tax and educational surcharge,enterprise income tax and total tax burden.The two projects of XX homes and XY homes are taken as the research object,through the analysis of project data,it proves that only by improving the ability of tax planning and fully docking with the new changes can individuals enjoy the dividends brought by the policy and effectively reduce the tax burden.Finally,the countermeasures and measures are put forward from five aspects: strengthening the management of input tax,paying attention to the contract management of enterprises,paying attention to the accounting of income,improving the internal control system of enterprises,and continuously improving the level of tax planning.On the one hand,it is conducive to the real estate development enterprises to understand and grasp the new tax policy after "replacing business tax with value-added tax" and improve the theoretical basis.On the other hand,it provides a novel idea for tax planning of real estate development enterprises,especially for the practice of VAT tax planning,so as to further help real estate development enterprises effectively reduce tax costs.