The Influence And Countermeasures Research Of "Replace The Business Tax With A Value-added Tax" Policy On Real Estate Industry

Since early 2012,the results of the tax reform of "business tax to value added tax"are obviousness,not only makes many enterprises to reduce the tax burden,also improved the taxation system of our country environment.On March 18,2016,the state council executive meeting examined and approved to add "replace the business tax with a value-added tax" full implementation of the pilot scheme,Has been clear about the May 1,2016,due to construction,real estate,finance,life services include to "replace the business tax with a value-added tax" scope of the pilot.The real estate sector has been comprehensively promoted by "Replace the business tax with a value-added tax".The healthy development of the real estate industry has always been an important topic of national development.The real estate industry played a "pull situation as a whole" role in the national economy,the level of economic development in other industries and the size of local government income scale are closely related to the development of the real estate industry.Maintaining the cash flow,ensuring profitability,and the sustainability of the future of real estate enterprises.One of the important factors that affect profit and cash flow is the tax burden,so the factors that affect the tax burden of enterprises are also the focus of real estate enterprises Before reform of " replacing business tax with value-added tax ",the real estate industry belongs to the scope of business tax.After "replacing business tax with value-added tax",the real estate enterprises belong to the general VAT taxpayer,the chain of value-added tax is be consummated.Because VAT is taxed at the margin and can be deducted from the tax,it will have a big impact on corporate taxes.This paper analyze the possibility of estate enterprises development after replace the business tax with a value-added tax,based on the Shenzhen real estate enterprise data analysis,select The real estate development projects which have been acquired since 2014 and have entered the construction phase are investigated.In this way,not only can get the financial statements of the obtaining firsthand data,also can through the interview to understand enterprise actual operation mode,Make up for the disadvantages of pure data analysis.Through theoretical analysis and empirical analysis,put forward countermeasures and suggestions as follows.For local governments,should be done well:1.To consummate the "replace the business tax with a value-added tax" corresponding tax policy;2.To formulate government support of preferential policy;3.To establish local duty system;4.To guide real estate enterprises to achieve:(1)To consummate the financial management;(2)To strengthen the basis of the tax payment link;(3)To optimize the operation mode.Innovation of this article is mainly manifested in two aspects:(1)Research on the innovation of content.In the literature of the past,the study focuses on the tax effect analysis of various industries in the "increase in revenue".This paper is based on the more specific object of the real estate development industry,and Take the Shenzhen real estate industry as analysis example.So the research in this article is new.(2)Innovation in methodology.Past research methods have been mainly model analysis,financial data derivation,or input and output analysis.The research method of this paper is a theoretical analysis.Selection interview research object of this article is in Shenzhen city since 2014,entered the stage of construction land and real estate development projects,as a result,not only can the financial statements of the obtaining firsthand data,also can through the interview to understand enterprise actual operation mode,make up for the insufficiency of simple data analysis.Therefore,the methodology of this article is innovative.