Research On Influence Of "Business Tax To Vat" To The Reform Real Estate Enterprise

Business tax reform is an important part of China's "12th Five-Year" tax reform,replacing business tax with value-added tax(VAT)through structural tax cuts,China's camp changed to increase the pilot began in early 2012 in Shanghai.According to relevant statistics show that by 2012 to the end of 2015,through the camp changed to increase the implementation has been achieved for various types of enterprises tax cuts of about ?641000000000;involving nearly 6 million taxpayers pilot.After 4 years of reform pilot,in March 5,2016,The 12 th fourth meeting of the National People's Congress put forward the reform will be fully opened this year.According to the related spirit of the state council,decided that from 2016 from May 1st onwards,will be replacing business tax with value-added tax(VAT)to expand the scope of construction,real estate,finance,life service industry and other industries,and the enterprises in the new real estate value-added tax included in the scope of deduction,With the camp changed to increase the full implementation of the business tax completely out of China's tax system,the full realization of the entire chain of value-added tax coverage.Relevant data show that the building,real estate,finance,life service industry in the camp before the sales tax accounted for the total tax of nearly 8,the full implementation of replacing business tax with value-added tax(VAT),these four industries VAT deduction chain all up,the total amount will be a substantial reduction,which will be conducive to promote the overall development of the industry.The main function of this research is divided into five parts: one is the introduction,mainly research the meaning and purpose of the subject at home and abroad;the two is "replacing business tax with value-added tax(VAT)" related concepts and basic theory;the three is analysis of the influence of the real estate industry with the "Replace the business tax with a value-added tax";the four is "replacing business tax with value-added tax(VAT)" on the impact of Real Estate Company X;five is the Real Estate Company to implement the "replacing business tax with value-added tax(VAT)" should be the focus of attention and coping strategies.The paper mainly uses literature analysis method,field research method,case study method and so on.It is concluded that by replacing business tax with value-added tax(VAT)"is the need of the development of China's market economy and the further deepening of reform;" replacing business tax with value-added tax(VAT)"to the real estate enterprise project,implementation,completion and acceptance of order to influence will produce significant;similar to the real estate tax,financial statements,management should have effect significant impact.As real estate enterprises to deal with camp changed to increase the implementation of the need to further standardize the production and management behavior,change the mode of operation,strengthen internal enterprises,especially financial management.