Research On The Impact Of Tax Burden On Real Estate Business Performance

The seventeen years from 2001 to 2017,from the “10th Five-Year Plan” to the“13th Five-Year Plan” period,is the golden stage of the booming development of China's real estate industry.There is a prominent problem at this stage that is worthy of attention.The rapid increase in housing prices and the tax burden of real estate companies continue to rise,and their growth rate exceeds the average growth rate of GDP in this sector.The tax burden of real estate enterprises has a greater impact on their business performance,and the impact on the development of the entire real estate industry is also incalculable.This paper first introduces the measurement indicators and calculation methods of tax burden,discusses the single standard of balancing business performance and a series of indicators in multiple standards,and measures enterprises from four levels:debt repayment level,profit level,operation level and progress level.The actual operating performance;Secondly,from the price mechanism,the income mechanism,the internal and external operating mechanism of the company,how the tax burden affects the business performance of the company.Thirdly,it analyzes the overall tax burden of China's real estate industry and compares it with the tax burden of other industries.Fourthly,it studies the tax burden of A real estate enterprises for 17 years,and analyzes the impact of the reform and reform on A enterprises.Through the model construction,the application measurement software conducts research on the financial indicators that can represent the business performance of A company,and uses the four financial standards of tax burden,solvency,profit level and operation status to be the same as the turnover tax and income tax of A real estate company.The tax-negative rate and the actual tax-negative rate were analyzed by multiple regression analysis,and the conclusions were drawn that the overall tax burden of Company A was too heavy,the tax structure was unreasonable,and the tax burden had a great impact on performance.Fifth,the cost deduction and income items were The structureand other proposals for A companies.Finally,the government and relevant departments have proposed policy recommendations for optimizing the taxation in the development process,tax reduction in the transaction link,and tax increase in the holding phase.This paper mainly analyzes the impact of the tax burden of real estate enterprises on business performance,and the impact of the VAT tax structure on corporate performance is not involved.Secondly,there should be an optimal ratio between VAT and corporate income tax burden,and this article has not explored.In addition,non-financial indicators are also an important part of business performance.Due to space limitations,the content of this article is not reflected.