The Camp Reform Has Increased The Tax Planning Of The Real Estate Industry

With the rapid development of market economy,The circulation tax system of business tax and value added tax highlights the repeated taxation,tax burden inequality deficiencies.The original tax policy can not meet the tax requirements of the many requirements at the new form of new economy.China carry out replace business tax with value-added tax entirety since May 1,2016,the construction industry,real estate,banking business and life service industry are all incorporated into replace business tax with value-added tax.Real estate companies contribute more to the national tax,the development of situation of real estate industry is severe so research the influence of tax increase on tax burden on real estate enterprises.It has great practical significance that an how to make tax planning under the replace business tax with value-added tax.Real estate tax accounts for a large proportion of China's total tax revenue.The development situation of the real estate is grim,the influence of the replace business tax with value-added tax on real estate transformation is a problem worth studying.Aim at the change of tax bearing to tax planning in order to gain more advantage and benefit of self development.This paper based on the replace business tax with value-added tax of real estate,combine the characteristic of tax planning method and principle to analyse the influence of replace business tax with value-added tax on tax bearing of real estate.It is concluded that the added-value tax,increment tax on land value and corporate income tax make up the enterprise tax burden.Combined with the tax characteristics of real estate industry in the background of replace business tax with value-added tax,according to the tax payment data of A enterprises formulate the planning scheme of added-value tax and increment tax on land value.This paper is divided into five parts.The first part mainly expounds the research background,significance and literature review,research methods and innovation points of the paper.The second part mainly expounds the theoretical basis related to this article,the concept,objectives,principles and methods of tax planning are included.The third part mainly expounds that real estate as a special industry,its tax planning characteristics and planning strategies basis,and the impact of the replace business tax with value-added tax on its various aspects.In order to make theoretical preparation for tax planning.The fourth part introduces the general situation of A enterprise and the situation of tax categories,and draw a conclusion that it is necessary to tax planning.The fifth part takes the case of a group as the research object,by calculating obtain planning scheme of value added tax and land value increment tax.Finally make a summary of this paper.