Tax Burden Research Of "Business Tax To VAT" Reform On Real Estate Industry

From January 1,2012,Shanghai took the lead in the service industry to implement the business tax reform VAT pilot,It also marked the our country "replace business tax with value-added tax" reform prologue officially opened.With the deepening of the reform and scope expanding,Closely linked to the national economy of the real estate industry has also been brought into the scope of reform instead.The real estate industry is an important part of the second industry in the national economy.After the reform,the real estate industry can effectively avoid the problem of double taxation,tax source and tax protection,standardized management.But from the perspective of real estate enterprises,the reform of enterprise tax burden after how to change?Is it really possible to reduce the burden on enterprises,and promote the development of the industry?What changes before and after the reform of tax and the factors related to?Facing the reform of real estate enterprises should be how to deal with in order to keep taxes,reasonable tax?About this problem has not been formed our domestic consistent conclusions.At present domestic universal reform after the real estate enterprise tax burden would fall.So in this article,find out the real estate enterprise tax changes and tax changes before and after the concrete value relationship between the influence factors of concrete,and provide advice and opinion to the benign development of real estate enterprises has very important theory value and practical value.In this paper,on the basis of studying the existing literature,the first reform of value-added tax,business tax and related concepts of characteristic,the paper expounds the basic content of tax system reform,by comparing the summed up the practical significance of the reform.This paper USES the financial analysis method to study the factors affecting the tax change,using the selected sample enterprise financial report of the micro data of 2015 simulated calculation,study after reform taxes will fall.The results showed that the factors influencing the real estate tax changes a deductible of purchased goods and services and the level of input and output of the industry,and has had the obvious decline in real estate tax after the reform.On this basis,the real estate enterprises to adapt to changes in the tax policy as soon as possible,perfecting the special invoice management system,in order to better adapt to the "battalion to increase" the new policy.