The Research On Cost Control Based On "Replacing Business Tax With Value-added Tax" In The Bidding Stage Of Real Estate Enterprises

On May 1,2016,the policy of " replacing business tax with value-added tax" began to be implemented nationwide,the real estate industry is included.Taking into account the long production chain,the numerous production links and the complicated production process in the real estate enterprises,thus"replacing business tax with value-added tax "has a great influence on the real estate enterprises,the greatest influence is the bidding stage of real estate enterprises.in addition,the implementation of " replacing business tax with value-added tax" has also brought some difficult problems to be solved for the cost control in the bidding stage,in face of the influences and problems in the bidding stage of the real estate enterprises which are brought by the"implementation of "replacing business tax with value-added tax",it is very important to find out the relative detailed measures,on the one hand,it can help the real estate enterprises roundly unscramble the influences and problems which are brought by " replacing business tax with value-added tax",on the other hand,it can effectively guide the real estate enterprises to do a good job for cost control under the new policy,it does have the practical significance.This article is based on the background of "replacing business tax with value-added tax",taking the bidding stage of the real estate enterprises as the research object,on the purpose of cost control,finding out the main influences and problems in the bidding stage of the real estate enterprise which are brought by implementation of "replacing business tax with value-added tax" through reading literature and field investigation,the main influences include preparing bidding control price and bidding documents and selecting the basis of the bid evaluation.the main problems include selecting the method of tax calculation in bidding documents,after a lot of analysis,it is to be provided that,calculating provisional estimate and provisional sum out of value-added tax accurately,improving the professional accomplishment of the cost personal,perfecting contract terms and the bill of quantities,optimizing payment process and choosing bidding evaluation reasonably can eliminate those influence.To find out the method of tax calculation which makes the actual construction cost lower in the real estate enterprises through the establishment of a mathematical model.Finally,To verify that the mathematical model to choose the method of calculative tax can achieve the purpose of cost control in the real estate enterprises through the actual case,thus proved that establishing mathematical model to select the method of calculating tax is reasonable and effective.Finally,considering the author’s limited research level,I myself point out some deficiencies in the thesis which needs to be further improved,so as to provide some new ideas for the research in the future.