Analysis Of Tax Burden Of "Replacing Business Tax With VAT" In MC Real Estate Enterprises

Under the overall objective of deepening the reform of the fiscal and taxation systems,the government will streamline administration and delegate power,raise taxes on taxes,reduce the tax burden on enterprises,optimize and upgrade the industrial structure,and finally realize the transformation of economic development.The reform of the enterprise's turnover tax burden is imperative.Under the business tax system,the double taxation phenomenon is obvious,and the tax burden of enterprises is heavy.In 2012,the business tax reform was carried out in the transportation industry and some modern service industries,and the initial results achieved the expected results.Finance,real estate and construction is related to the operation of the overall development of national economy key pillar industry,promote the transformation of economic development and structure upgrade,efficient allocation of resources,will the industry into camp "change",is the important content of perfecting consumption-based value-added tax.The industry chain of real estate industry is long and the scope of radiation industry is wide,which is an important part of our country's revenue source.In order to better under the new economic form to promote stable and healthy development of the real estate industry,effectively reduce the tax burden of enterprises,the real estate industry in China into a comprehensive "camp" instead,in May 1,2016 formally implemented.After the VAT reform in the whole industry,the business tax will completely withdraw from the historical stage.The goal of VAT is to reduce the tax burden on enterprises,so that more funds will be used for technological innovation and equipment renewal,thus promoting industrial upgrading.Therefore,it is very important to study the tax changes of "replacing business tax with VAT".The thesis is written under this background.This paper analyzes the tax policy of China's real estate development enterprises based on the change of tax burden on real estate development enterprises.In theory,the implementation of "replacing business tax with VAT" will reduce the tax burden of enterprises.But in practice,considering the policy of deducting VAT on purchase of the short term there is incomplete,the enterprise internal financial management level and other factors,will lead to enterprise tax burden after the "battalion to add" "not less".This paper draws on the mathematical model of tax burden calculation established by previous scholars and takes the X real estate project of a real estate development enterprise as an example to simulate and analyze the turnover tax burden and enterprise income tax burden of the real estate development enterprise.It is a reference to the empirical Revelations of some foreign countries that collect VAT on real estate.The analysis of the main factors that affect the tax change before and after the increase in the enterprise,and finally,the measures to deal with the tax changes in the camp.