| The real estate industry plays an important role in promoting macroeconomic development,as an independent industrial sector in the national economy.On may 1,2016,the real estate industry has took the final step of full implementation of the replacing the Business Tax with VAT,together with the construction industry,financial and life services industry,was included in the pilot range.As the micro-body part of the real estate industry,real estate enterprises play a decisive role in the healthy development of the real estate industry.It is a common concern of the government and enterprises to understand and grasp the effect of the reform and the effect on the real estate enterprises.So the camp to increase the impact on the real estate enterprises has important theoretical value and practical significance.The paper takes real estate enterprises as the research object.In the context of the current tax reform,the influence of the tax reform on the real estate enterprises is analyzed from the perspective of theory and empirical test.Based on the policy of tax reform,real estate enterprises and management level,the countermeasures and suggestions are put forward.First of all,this paper starts with the research background,purpose and significance,and reviews the domestic and foreign research,and expatiates the relevant theoretical basis of the effect of replacing business tax on real estate enterprises.Second,about the present situation of real estate enterprises and to increase the influence of the theoretical analysis,mainly analysis the basic condition of the real estate enterprises,real estate enterprises to increase policy content and camp to add to the impact of real estate enterprise tax burden and performance,etc.Thirdly,empirical analysis is made on the impact of replacing business tax on real estate enterprises.Selection of real estate listed companies as the analysis object,in July 2015 to June 2017,a total of four semi-annual data as the foundation,use Eviews software,with real estate listed companies overall tax burden and earnings per share to be explained variables,the camp to increase policy as explanatory variables for the empirical analysis.It is concluded that the positive correlation between the tax reform policy and the overall tax burden of real estate enterprises is not significant,and the policy of replacing thebusiness tax with the real estate enterprise is positively correlated with the earnings per share of the real estate enterprises.Finally,combining with theoretical analysis and empirical test results,the real estate enterprises apply higher value-added tax,income tax deduction inadequate camp changes increase the limitations of the pilot reform,increased risk of cost increase,deduction vouchers in financial accounting management,personnel management cost of real estate companies cope with change to increase the downside,special VAT invoices obtained program trival,needs to improve tax collection and administration informationization,the taxpayer's propaganda and can not work in training and mentoring to impose regulations camp to increase policy and the lack of effective connection ways and points out the real estate enterprises camp to increase tax increase after the cause of the phenomenon.And from the appropriate adjustment of VAT rates,expand the scope of VAT input tax deduction,deducted purchases tax amount of fixed assets stock such as the camp to change the policy level,to strengthen the management accounting and control,strengthen the VAT deduction vouchers management at different levels,strengthening personnel training of the real estate enterprises,simplify the process of special VAT invoices obtained,strengthening tax collection and administration informationization,reconnoitre to increase policy propaganda and training and coaching activities impose management level,put forward the corresponding countermeasures and Suggestions.In order to promote the reform of VAT system,it can help to promote the healthy and orderly development of the real estate industry. |
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