VAT Assessment Model And Empirical Study In Real Estate Industry

On May 1,2016,China implemented the "business tax to value-added tax" in an all-round way.The circulation tax of various social departments was unified as value-added tax,which made the upstream and downstream transactions a complete VAT deduction chain,and effectively avoided the problem of business tax double taxation.In this reform,the policy of real estate industry is the most complicated,and the business processing is the most difficult.In October 2018,the national and local taxes were merged,the integration of "Golden Tax III" system,the expansion of database,and the new personnel,new business and new policies not only put forward higher requirements for accountants of real estate enterprises,but also new challenges faced by tax authorities.However,the real estate industry value-added tax assessment work in China still relies on the simple analysis of financial indicators based on tax business knowledge,and has not established a mature tax assessment model.This paper combines its own tax theoretical knowledge and seven years of real estate tax assessment practice experience,and relies on the more powerful "Golden Tax III" database,selects suitable evaluation indicators,and uses random forest algorithm,explore the construction of real estate industry value-added tax assessment model,to help enterprises avoid tax risk,improve the efficiency of tax assessment.This article introduces the related concepts of tax assessment,the operating characteristics and basic process of the real estate industry,and combs the real estate industry VAT collection status quo,before and after "business tax with value-added tax" the theory and method of real estate industry turnover tax policy and tax assessment,and introduces emphatically the principle of the random forest algorithm,the basic steps of building the random forest model and the selection of characteristic variables lay a theoretical foundation for the construction of the value-added tax assessment model of the real estate industry.Taking the real estate industry in Xuyi county as a sample,the evaluation model has been made an empirical analysis,the model has been tested with training samples,and the test samples have been analyzed to obtain the output results of the model.Finally,puts forward practical application suggestions.The random forest model of value-added tax assessment of real estate industry can help enterprises strengthen internal control,avoid tax risk and improve tax credit rating;it can help tax authorities to analyze the tax attributes of enterprises in batch,so as to carry out tax assessment and inspection work more efficiently;and other taxes,even industry development,can also refer to this research methods of creating models.