Research On The Influence Of The Real Estate Enterprise Tax Burden On " Changing Business Tax To VAT"

After the four major industries,including the real estate industry,are included in the range of VAT pilot,the tax deduction chain in China has been basically opened,and the problem of repeated tax collection in the presence of previous business tax has been solved.The real estate industry has enjoyed a lot of dividends from the "BT to VAT",and the effect of the reform has been gradually revealed nowadays.However,in the process of the policy promoting,the problems is unavoidable that some real estate enterprises are difficult to adapt in the transition period,and the short-term tax reduction effect is not obvious or even increased.Based on the background of the real estate industry's "BT to VAT",which has been implemented for nearly two years,this paper will explore the impact of " BT to VAT " on the tax burden of real estate enterprises:On the basis of the existing literature,this paper firstly introduces the development process of the "BT to VAT" in China,concentrating on the analysis of the changes in the applicable policies of the general taxpayers in the real estate enterprises after the " BT to VAT ".Secondly,by collecting the data of the listed Real Estate Company and the real estate industry to analyze the change of the tax burden of the real estate enterprises after the implementation of the "BT to VAT",the conclusion is drawn from the view of the all industries that,theoretically,"BT to VAT" can reduce the tax burden of the circulation tax.And then,based on the results of the former analysis,the factors affecting the tax burden are explored.Furthermore,this paper,with the help of the typical real estate enterprise B company's tax related data,analyzes the impact of the "BT to VAT" on its tax burden from the aspect of actual situation of a single real estate enterprise,to confirm the research conclusions of the industry tax burden in the previous part.In addition,this paper also analyzes some problems and causes of real estate enterprises in the process of tax reform.Finally,in view of the problems existing in or faced by the real estate enterprises in the process of "BT to VAT",some relevant suggestions are put forward from the perspective of the tax authorities and the real estate enterprises.