Research On The Impact Of "Business Tax To Value Added Tax Reform" On The Tax Burden Of H Real Estate Enterprise

Business tax to value-added tax reform expanded to the construction industry,real estate,finance,lifestyle services from May 1,2016.This means the business tax disappeared from the history,and the real estate industry which has drawn much attention was included in the scope of the expansion finally.However,the real estate industry has its own special complexity and diversity due to its large scale,long industrial chain,high tax revenue and incomplete upstream VAT deduction chain.As a result,the tax treatment will face more problems.This paper focuses on a comprehensive consideration of the real problems that have emerged in H real estate enterprise in the past two years since the implementation of the reform,particularly the most pressing concern of how to reduce the tax burden.Through literature review,field research,qualitative and quantitative analysis,this paper take the specific financial data of H real estate enterprise as an example for simulation analysis and comparative analysis,in order to study the tax burden change of the turnover tax,enterprise income tax and the land value-added tax.Then this paper analyzes the management which has influence on the tax burden of H real estate enterprise.Finally,through the analysis of the results,combined with relevant studies of scholars at home and abroad,this paper puts forward specific countermeasures and suggestions for H real estate enterprise to reduce its tax burden.Compared with the previous scholars' research,this paper has some innovative and practical significance in the research perspective.This study conducts a research on the financial data of H real estate enterprise,and analyzes the changes in the actual tax burden of H real estate enterprise before and after the implementation of “business tax to value added tax reform”.On this basis,it puts forward the response of H real estate enterprise after the reform.The specific measures are as follows.In the procurement process,consider the general taxpayer qualifications,strengthen the invoice sufficiency,properly grasp the invoice deduction and the time of issue,reasonable choice of cooperation methods;In the accounting calculation,equity financing instead of debt financing,make full use of differential taxation policy,rational selection of taxation methods,and separate accounting for mixed operations;in terms of business model,outsource some business units,explore new business models,increasing the added value of commercial housing,and replace human capital investment with fixed investment.