Research On The Impact Of "VAT Reform" On B Real Estate Company’s Tax Burden And Its Planning Countermeasures

Since from May 1,2016,China has fully implemented the "VAT Reform",and the real estate industry has been included in the "VAT Reform" pilot scope for the first time.In the early stage of tax reform,the government stipulated that old projects started before the "VAT Reform" could choose to use the simple tax calculation method to help real estate companies smooth the transition.But now that it has passed the initial stage of "battalion reform and increase",there are fewer and fewer old projects.New projects must be taxed according to the relevant regulations after the tax reform.Therefore,based on the perspective of land value-added tax,this paper studies the impact of "VAT reform" on B real estate company’s tax burden,and then establishes a land value-added tax planning model suitable for tax reform.In order to provide suggestions for B real estate company’s tax planning in the period of deepening tax reform.This article starts from the background of the era when the real estate industry is included in the "VAT reform",and has an in-depth understanding of the policies and regulations related to the "VAT reform" in the real estate industry.Taking the real estate company B’s new project W after the start of the "VAT reform" as a case analysis object,the various costs and expenses of the W project are refined,and the tax burden changes before and after the tax reform are accurately measured.A comparative analysis was conducted and it was concluded that if the change in the tax system did not cause the land value-added tax to break through the threshold of tax exemption,the turnover tax decreased slightly,the land value-added tax and income tax rose slightly,and the total tax Negatively small decline,tax reform has a positive tax reduction effect on real estate companies;if the change in the tax system causes the land value-added tax to break through the threshold of tax exemption,the turnover tax will still fall,but the land value-added tax will increase significantly,and the income tax will be small.Declining,the total tax burden has increased significantly,and tax reform has actually increased the tax burden of real estate companies.Therefore,this article has made an in-depth study on the planning of land value-added tax after the "camp reform".According to the latest laws and regulations on the land value-added tax liquidation in China after the "camp reform",the relationship between land value-added tax and tax-included sales revenue,land costs,real estate development costs,and real estate development expenses is studied.Establish five kinds of land value-added tax planning models to cope with different real estate market environments.The established planning models are: select project liquidation method model,critical point maximum pricing model,tax payment minimum pricing model,increased cost tax reduction model,pricing and cost relationship model.After simulating the W project in different real estate market environments,the established planning model is applied to it,and the precautions in the planning process are explained.