Research On "Business Tax Reform Vat" Impacts On A Real Estate Group

On 1st May 2016," business tax reform VAT"has spread to all industries,when real estate industry was included in the range of the reform."Business tax reform VAT" can impact real estate industry in various dimensions,and it will bring new challenges to real estate industry.Real estate industry is basic industry,forerunner industry and pillar industry of national economy.It has features as large investment amount,long operating period,complicated operational business and easily be impacted by government policies.Therefore,real estate enterprises usually have relatively higher willing to imply tax payment plan,which makes higher tax risk among real estate enterprises.According to the theories of tax risk and tax risk management,this essay analyses features of tax risk existing in real estate industry,combines case study in A real estate group to research the change of tax risk before and after "usiness tax reform VAT",and provide advice to cope with the change of tax risk.