"Business Tax Paid VAT Instead" Research On The Influence Of The Real Estate Enterprises

With the full implementation of China's economic reform,the tax burden of real estate enterprises has also undergone some changes.The comprehensive implementation and promotion of the policy of "replacing the business with the increase" has brought certain influence to the development of the real estate enterprises.After the introduction of value-added tax,business tax will be launched before the stage of history,although played a large role in promoting China's financial development,but due to the imposition of repeated problems,so in the current downtown pressure on the economy is no longer adapt to large development of the times,does not conform to the sustainable development of enterprises,is not conducive to release the vitality of the market,it is to replace the value-added tax is the inevitable choice of the times.VAT can not only reduce the tax burden of enterprises,but also can achieve tax rebates and deduction,to achieve "the road tax deduction layers" effect,so the enterprise can be as long as a reasonable tax deductible to a minimum.In addition,the emergence of value-added tax has greatly changed the enterprise fraud system,from the previous "price tax" to "tax price",a deduction of relationship between input and output,that is to say that a seemingly simple adjustment will bring great changes to the enterprise,the real estate enterprises to obtain the ideal profit,must adapt to "replacing business tax with value-added tax(VAT)" policies and management objectives,adapt to the situation,to improve the management,new requirements of enterprise tax management and put forward to adapt to the new tax system.This paper first combs the research results of the tax system reform of "camp reform and increase" in China,and systematically investigates the impact of real estate enterprises on the management system and corporate tax burden after the implementation of "camp reform and increase".From the perspective of theory and practice,Analyze and understand the changes of the new tax system to the real estate enterprises 'fiscal,tax and operation management methods,and discuss the problems of VAT deduction and cost control of real estate enterprises after the "change of the business";By studying the effect of "camp reform and increase",the paper compares and analyzes the effect of "camp reform and increase" before and after the real estate Jian'an investment.According to the impact on the real estate enterprises,the corresponding measures of financial management,contract management,accounting and so on are put forward.In the hope of the current real estate enterprises to adapt to the "change and increase" of the market to play a certain reference role.