Study The Effect Of BT Reforms To VAT On Tax-bearing And Performance Of Real Estate Listed Companies

With the deepening of economy,the original tax system has long failed to keep up with the pace of economic development.In particular,the issue of double taxation on sales tax seriously restricts the development of modern enterprises represented by the tertiary industry development of Since 2012,China started a pilot program of business tax reform in value-added tax in Shanghai for pilot reform.By May 1,2016,the scope of the reform has been extended to the entire nation.According to the relevant information,as of May 2017,there is still an increase of 5%in the tax burden on enterprises nationwide,including the real estate enterprises.Because of the original intention of our country to carry out battalion change is to eliminate double taxation,reduce the tax burden on enterprises to reduce the burden on enterprises,so the real estate business as a research object,to study the business battalion reform and tax policies on real estate tax burden and performance,and according to the conclusions of the study Put forward suggestions on the real estate business as soon as possible to adapt to levy value-added tax has a positive meaning.According to the relevant information,as of May 2017,there is still an increase of 5%in the tax burden on enterprises nationwide,including the real estate enterprises.Because of the original intention of our country to carry out battalion change is to eliminate double taxation,reduce the tax burden on enterprises to reduce the burden on enterprises,so the real estate business as a research object,to study the business battalion reform and tax policies on real estate tax burden and performance,and according to the conclusions of the study Put forward suggestions on the real estate business as soon as possible to adapt to levy value-added tax has a positive meaning.