The Impact Of The Change From Business Tax To Value-added Tax On C Real Estate Company

Since the real estate enterprises have just been brought into the construction reform soon,there is a lack of systematic research and analysis on the impact of the specific policies on the real estate enterprises and the countermeasures.By introducing the general situation of C Company and the tax payment situation,and using the SWOT analysis method,this paper lists the main factors affecting its strengths,weaknesses,opportunities and threats,and further puts forward the influencing factors and the matching degree among the various influencing factors.Thus,the corresponding coping strategies are obtained.First of all,this paper starts with the tax burden of real estate enterprises before and after the construction reform,and then introduces the implementation of the construction reform in the real estate enterprises,and then compares the difference between before and after the increase in the construction of the real estate enterprises.It is concluded that the original related business tax policies are relatively complex in formulation and implementation,which is not conducive to the collection and management of turmover tax revenue,and there is a serious problem of repeated collection of taxes,and the value added tax is compared with the business tax.Has the obvious tax neutral characteristic.From this analysis,it can be concluded that the construction reform and increase has a good practical significance.Then,through the concrete calculation of the tax burden before and after the C real estate enterprise reform,the tax burden of the enterprise is obtained,and the tax burden is extended to the tax collection and administration through the tax burden.Model,tax impact factors on real estate sales,risk management,financial management,operating results,strategic management,etc.And the C real estate enterprise carries on the internal and the extermal different influence factor to carry on the comprehensive appraisal analysis under the different environment,thus draws the conclusion that the enterprise should realize the tax planning,strengthen the intermal control and perfect the financial management system,and the enterprise should carry out the tax planning,strengthen the intermal control and perfect the financial management system.The countermeasures such as preventing accounting risk can farther perfect and improve the theoretical framework of the influence on real estate enterprises in theory,and also have high reference value for the future development of C real estate enterprises.