The Study Of VAT Planning About Hui Zhou BGY Real Estate Co.Ltd In VAT Reform

Beginning in 2011,"replacing business tax with value-added tax(VAT)" system of formal trial,the first pilot reform in Shanghai,began to expand gradually to the provinces and municipalities directly under the central government in May.2016,the business tax reform implementation for construction,finance,real estate and life industry.The comprehensive coverage of the formal implementation of the business tax reform,"replacing business tax with value-added tax(VAT)" system is the key position in the structural tax cuts,and the role is quite good,not only to optimize the structure of the market economy,but also has a positive effect on enterprise transformation in our country,for our country to perfect the current tax system also has a long-term significance.To analyze from the perspective of real estate,"the implementation of replacing business tax with value-added tax(VAT)" system is a an important measure of the real estate industry,but also has no small sensation,its influence is remarkable.The value-added tax in the tax planning space and elasticity is relatively large,which is characterized by value added tax planning.The method can effectively lower corporate tax threshold,avoid touching the thorny issue of tax,and give full play to the strengths of the policy to reduce their tax burden,plays a very important role in promoting the development of enterprises.This paper is mainly in the real estate enterprises "replacing business tax with value-added tax(VAT)" the implementation of the system under the premise of the real estate tax planning at home and abroad and the current situation of tax planning as the research foundation,the Huizhou BGY Real Estate Company as the individual case,first from the analysis of current situation of the development of the company in all aspects,puts forward the research problem,and analysis of enterprise the tax and replacing business tax with value-added tax(VAT)reform for enterprise production.Then,combining with the characteristics of the real estate industry,from reducing the tax base,tax on the tax burden,the old method of project,supply chain,business split,a supply side,tax planning sales link to develop the company's value-added tax.Finally,the multidimensional development of Huizhou BGY Real Estate Company tax planning measures,tax planning can ensure the smooth implementation,in order to increase after the reform of value-added tax of real estate tax planning is provided for business Beneficial reference and reference...