Study On Tax Planning Of A Real Estate Company After The BT Changes To VAT

China began to carry out the tax-sharing reform in 1994,which divided tax into central taxes,local taxes,central and local shared taxes,and VAT was promoted nationwide on January 1,1994.Since then,VAT and business tax have been paralleled.In order to further improve the tax system,China began to implement the "business tax changed to value added tax" pilot.Since January 1,2012,China implements VAT reform pilots in some regions and industries,the transportation industry,some modern service industries,railway transportation industry,postal industry and other industries will be included in the pilot scope.By May 1,2016,the “business tax changed to value added tax” was implemented nationwide.The life service industry,the financial industry,the construction industry,and the real estate industry are all included in the scope of the “business tax changed to value added tax”.Since then,all industries with business tax have been changed to VAT.Realize the full coverage of VAT on services,labor,intangible assets,real estate and goods.The VAT deduction chain of different industries and different fields will be opened at different levels,promote the further integration and development of the secondary and tertiary industries.The real estate industry is the pillar industry of the Chinese economy,the tax reform of the “business tax changed to value added tax” is undoubtedly a challenge and an opportunity.After the "business tax changed to value added tax ",the real estate industry needs to quickly realize the successful conversion of in-tax tax to extra-tax.Combined industry characteristics,to formulate a tax planning plan to adapt to the future development of the company,which will further reduce corporate tax burden and promote enterprise transformation and upgrading.This article is based on the "business tax changed to value added tax ",mainly adopted literature research method,case analysis method and Comparative analysis method.First of all,it summarizes and analyzes the current research situation of tax planning at home and abroad,core concept definition and theoretical basis,analyzes the main influencing factors of the tax burden of the real estate industry after " business tax changed to value added tax ",including the two stages before and after the “business tax changed to value added tax”,and analysis of the main influencing factors of the tax burden of the real estate industry after the " business tax changed to value added tax ".Secondly,select A real estate enterprise as a case for analyzing,longitudinal comparison of the tax situation before and after the “real estate reform” of A real estate enterprises,tax planning according to the real estate development stage and major taxes.Finally,an analysis of the possible risk points of A real estate enterprise tax planning,propose targeted prevention advice,and summarize the research results of this paper and propose future prospects.This paper studies the tax planning after the " business tax changed to value added tax " of A real estate enterprises,which will help A real estate company to develop a reasonable and effective tax planning plan,adapt to the " business tax changed to value added tax " quickly.The paper propose constructive tax planning opinions for real estate companies,and further enrich the research on tax planning of real estate enterprises after the " business tax changed to value added tax " in China.