The Influence Of The Implementation From The Sales Tax To Value-added Tax Of Real Estate Enterprise In Our Country

The development of value-added tax in our country from 1994 to 2009,began to practice the production-oriented VAT to thoroughly implement consumption-based value-added tax,in the process of implementation of value-added tax,reflects the VAT for the great adjustment of economic development in China,and the optimization of market resources allocation.And in order to adapt to the development of the economy,to strengthen the tax regulation of the third industry,the change of our country from 2012 began to push the sales tax value to added tax work,the effect of the obvious.But the real estate industry,financial industry,construction industry and other national economic backbone enterprises haven't change a sales tax to VAT,and real estate enterprises and the construction industry,the financial industry,service industry has the close relation.The real estate enterprises is an important part of national economy,and real estate enterprise tax is also an important source of revenue in our country.In order to better promote the development of the real estate industry,according to reduce the tax burden of real estate enterprises,perfect the tax work of change sales tax to the VAT.Since May 1,2016 in our country,we will extend them to the service industry,construction,real estate,finance,from then on,all involved in the industry have completed the transformation of the sales tax to value-added tax,sales tax is completely out of the historical stage.This article is in such a background,The change of sales tax to value-added tax to impact on the real estate enterprise tax burden as a starting point,from the analysis of the current tax policy for real estate enterprises in our country,it can be seen that the real estate enterprise tax burden has a significant decrease in the effect,but also to improve the system of enterprise financial management and is beneficial to the increase in corporate profits.But because at present is to implement the beginning of the change of sales tax to value-added tax,the change of sales tax to value-added tax policies on real estate enterprises from a to implement time is shorter,and because of the complexity of the real estate enterprise itself,it brings challenges to the real estate sales tax reform.In practice,the real estate enterprises after the implementation of VAT,there might be purchases of goods and services cannot be obtained special invoices for value-added tax or invoice deduction limited problem,affect the normal input tax deduction,compared to before the sales tax,real estate enterprise tax burden may appear not rise phenomenon.This paper for example to calculate the real estate enterprises after the implementation of value-added tax,the change of the corporate tax burden,so certainly in theory of the change of sales tax to value-added tax for real estate enterprises can lower the tax burden,and has set up a simple model,and use the model to analyze the practice the key factors affecting the VAT tax burden to the enterprise,and then analysis,in the practice of real estate enterprises to use the policies on the change of sales tax to value-added tax could face a major problem and the real estate enterprises operating results,the influence of the financial situation.And then by using the method of empirical analysis,to a specific real estate company as an example--the X property company,choose three typical development project,calculate company business tax payable before the change of sales tax to value-added tax,value-added tax,payable after company of change of sales tax to value-added tax,and comparison and analysis in the practice,the business tax will reduce the tax burden of real estate company development projects or not and the impact on corporate profits?Finally by real estate enterprises mentioned in this article the main problems in the use of tax policies on the change of sales tax to value-added tax,and put forward a variety of tax planning for enterprises.Faster adapt to value added tax policy,in order to make the real estate enterprises to obtain more profits,and puts forward some feasible countermeasures and Suggestions.