Research On Tax Burden Effect Of The Real Estate Company Replacing The Bueiness Tax With Vat

Since May 2016,the last batch of four industries,including the real estate industry,was replacing the business tax with value-added tax(VAT).The tax burden effect of VAT reform has a significant influence on the real estate enterprises.Research on this task,the academic circle has calculated the tax rate after the real estate industry "business tax changes" before the implementation of VAT.After the VAT reform,it has mainly focused on the comparison of absolute amount of tax burden,the ability of tax burden transferring and the research on enterprises' tax burden during implementation.Yet the circle has rarely conducted studies on the comprehensive evaluation index system of VAT.Therefore,it is of great significance to establish and put the index system into effect.Accordingly,the index system will inject managerial creation into real estate industry and boost its development level to a higher stage.By combing the current domestic and foreign academic circles to the real estate enterprises to tax effect of the research,this paper analyzes and summarizes the business tax burden and the VAT effect on real estate industry.This paper is going to:i)Respectively compare the changes of tax burden in the real estate before and after the VAT reform.Then,formulate a mathematical model and linear program to calculate the tax burden balance point,finding out the key variables which affect the tax burden.ii)Establish a comprehensive evaluation index system of tax burden effect of VAT reform combined with the key variables.iii)Take ZL Real Estate Company as an example to analyze the application from four dimensions(the proportion of land cost,etc.).iv)Put forward a new and positive outlook on optimizing the tax effect.In conclusion,this paper establishes tax effect evaluation index system for the real estate enterprises,which has been successfully practiced in the ZL Real Estate Company.Not only does the paper enrich the tax effect evaluation method of VAT reform in the real estate enterprises,but it also provides some references on how to utilize the positive tax burden effect of VAT.