Study On The Influence Of "Business Tax Reform VAT" On Real Estate Enterprises

In January 2012,our country took the lead in Shanghai to carry out the business tax plan of change the VAT,and achieved good results,and from May 1,the full implementation of the "battalion to add" policy,to add "camp" will extend to the real estate industry,life service industry,construction industry and the financial industry of the four industries,since then,as a major source of tax in our country tax system is from the types of taxes.The implementation of the "battalion to add" is not only beneficial to industry companies to reduce the tax burden,promote enterprise upgrading of the structure,and to solve the long-standing process of repetitive taxation,further perfect the tax system of our country.In recent years,the real estate industry has been developing rapidly,and in many cities in China,the holiday keeps going up.Therefore,the development of the real estate industry is not only the immediate interests of the relationship among the people,representing the national standard of living,but also affects the development of other industries,as well as the local and national tax revenue."Camp" instead,the real estate industry in our country implements the VAT rate of 11%,to the development of the real estate industry has brought new opportunities and challenges,at the same time will guide the whole construction machinery because the real estate industry has high correlation,high characteristic,can also promote the development of its associated industries and face and its middle and lower reaches of the game of the industry,as a result,the "battalion to increase the impact on the real estate industry has important significance.In this paper,we choose LC Group,which is the representative enterprise in the real estate industry,to use the financial data and related contents which can be obtained first hand.Based on the analysis of LC Group's financial data,the paper studies the effect of the "change and increase" on LC Group from the perspective of finance and tax administration.Through the analysis,we can see that although the purpose of "increase" is to reduce the tax burden of enterprises,but in the actual implementation process,it will have an important impact on the operating cost of LC Group,the accounting department,the inflow and outflow of funds.At the same time,in the course of the implementation of the "increase",the LC Group also has an impact on the tax aspects,such as tax planning,the deduction of input tax,and so on,in the end of this paper,in conjunction with the above "increase" on the LC Group's impact,the LC Group is expected to have a better development in the future.