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Research On The Impact Of Tax Reform On Tax Burden And The Financial Information Of WK Real Estate Company

Posted on:2021-03-01Degree:MasterType:Thesis
Country:ChinaCandidate:X QianFull Text:PDF
GTID:2439330602978377Subject:Accounting
Abstract/Summary:PDF Full Text Request
China's tax reform has continued to evolve.From the initial preparation and development to strengthen and new chapters,China's tax system has gradually perfected and is able to adapt to the requirements of the socialist market economic system.During the journey,the change from business tax to value-added tax was a milestone.On May 1,2016,as the real estate industry was included in the final pilot scope,China finally achieved a comprehensive "business-to-business" increase.In recent years,in response to the policy of reducing taxes and fees,China 's value-added tax rate has been lowered again and again,which is conducive to reducing the operating costs of enterprises and has brought certain positive effects to the development of enterprises.As an important pillar of the national economy,the real estate industry,due to its long industrial chain,large scale and other characteristics,real estate companies will inevitably be affected to some extent by these tax reforms.Therefore,based on this background,it is of practical significance to study the impact of tax reform on WK real estate's tax burden and financial information.The basic idea of this paper's research on the impact of tax reform on WK real estate's tax burden and financial information is as follows:In the context of tax reform,this article analyzes the financial status of WK real estate,and analyzes the impact of tax reform on WK real estate,mainly from Analyze the impact of the "tax reform" and tax rate reductions on the financial burden of real estate companies and financial indicators such as operating income,costs,and profits.Finally,the conclusion is drawn from the analysis,and corresponding countermeasures are proposed to promote the sustainable development of WK real estate.The research of this thesis mainly includes six parts:The first two parts are mainly to sort out related theories,and mainly introduce the policies and tax-related theories of "tax reform" and VAT adjustment.The third part introduces the basic situation of WK real estate and the tax related situation.The fourth part is the impact of tax reform on corporate tax burdens.Based on the data from 2016 to 2018,the changes in corporate tax burdens are measured.The fifth part is the impact of tax reform policy on corporate financial information.It mainly analyzes indicators such as operating income,cost,profit,and net sales margin.The sixth part is the existing problems and suggestions of the enterprises.According to the implemented tax reform policies,combined with the enterprises themselves,it puts forward relevant suggestions for WK real estate to better adapt to the tax reform to help it develop better.
Keywords/Search Tags:replacing business tax with value-added tax, tax rate reduction, tax burden, financial information
PDF Full Text Request
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