| SinceJanuary 1,2012,as a nationwide camp to increase the pilot cities,Shanghai,the first service industry in the implementation of business tax levy value-added tax,which marks the camp to increase the work officially kicked off.The increase in jobs is one of the most important reforms in the field of finance and taxation in recent years.It has had a profound impact on the tax burden,economic growth and industrial structure optimization and upgrading.At the same time,the real estate industry because of its upstream and downstream industries are closely linked,and to a certain extent improve the living standards of residents,increase local revenue,has become a pillar industry of national economic development.In the 2016 government work report,Premier Li Keqiang announced the decision to fully implement the "increase" from May 1,2016,the pilot will be extended to the construction industry,real estate,finance,life services,and all enterprises Added VAT included in the real estate included in the deductible range.This paper is in this context,the real estate industry tax burden effect as the focus,mainly to explore the real estate development business tax levied on the impact of real estate tax burden.This paper analyzes the current situation of real estate industry value-added tax at home and abroad,and then analyzes the necessity of levying value-added tax on the business tax of real estate industry,and then explains in detail the specific changes in the real estate industry by the State Administration of Taxation policy.On the aspect of tax burden,this paper also uses the specific data of the sample company to calculate the value-added tax burden,and draws the conclusion of the simple collection.Then,according to the forecast data of the sample company,the land value-added tax and the income tax is measured and compared with the business tax system,and the conclusion is drawn. |
