Research On The Impact Of “reform Of The Camp” On The Tax Burden Of Real Estate Development Enterprises

The "Business Tax to VAT reform" is an important item of Financial and Tax Mechanisms Reform during the period of China "12th 5-Year Plan".In 2012,as part of Shanghai Financial and Tax Mechanisms Reform,some sectors of Modern Service Industry and Transportation Industry were involved to implement "Business Tax to VAT reform".In 2013,the "Business Tax to VAT reform" was enlarged to national wild as a pilot policy.From 1st May 2016,according to Circulation 36 which was issued by State Administration of Taxation,Construction Industry,Real-estate Industry,Modern Service Industry,Financing Service Industry are involved to implement "Business Tax to VAT" pilot policy.Based on latest tax reform,the paper will use A developer as study case to analyze the policies and calculate the tax burden of different tax situations,and then to provide some proposals and solutions to A company for its further action.Depending on the comprehensive analysis and variance assessment,the paper draws some conclusions as below:1.The tax reform will have great influence on A developer's accounting measurement,contract management,daily operation and taxation management,2.The variance sales strategy,the land cost portion of total development cost will have great impact on company's tax burden;3.According to analysis,A developer's tax burden will be reduced slightly mainly due to its reasonable cost structure;4.In future,A developer's should pay more attention on how to do tax planning,and strengthen the daily works of Contract Management and Operation Management.