Research On The Influence Of Superposition Effect Of Value-added Tax And Land Value-added Tax On Real Estate Development

Is closely related to the economic development of real estate industry and economy in our country from the "high growth" to the process of "quality development",insist on "room for not fry" long-term goal and the land price,stable prices,stable expectations "under the background of basic means,Shenyang real estate industry entered the critical period of transformation and upgrading,the development degree of attention to further improve efficiency.As an important means for the government to realize its functions,taxation has a direct impact on the stabilization of the real estate industry and the coordination of social and economic development.Therefore,it is necessary to explore the superposition effect of real estate tax(value-added tax and land value-added tax)on development enterprises,evaluate the development efficiency of the industry and promote social and economic development.The superposition of value added tax and land value added tax on real estate development is deeply explored.Empirical analysis and comparative analysis are used to analyze the superposition effect of the two taxes based on the basic impact of the sample project,the development mode(sales or self-owned),and the change of specific factors(variables).The results show that when the proportion of self-holding increases,some invoices cannot be deducted,basement capacity is calculated,and sales are made according to the area of the set,the proportion of taxes in the expenditure of development enterprises increases,which is not conducive to the development of enterprises,and then reduces the development efficiency of the development industry.Therefore,the main cost structure of the real estate development project is modeled and calculated,which provides a pricing idea and provides a reference for the real estate development enterprises to determine the sales price.Based on the combination of qualitative analysis and quantitative analysis method,the efficiency is defined as development of real estate industry development,real estate development industry resource inputs(land,capital)the transformation between the output and the relative effective degree,and optimizing the surplus efficiency DEA model to evaluate the development of Shenyang real estate development industry efficiency.Through the combination of vertical comparison(the same city,different periods)and horizontal analysis(the same period,different cities),the conclusion is drawn that the development efficiency of Shenyang real estate development industry is relatively low,and it is found that when the land value-added tax takes a high proportion in the real estate industry tax,the development efficiency of the industry will be reduced.Based on the results obtained,the basic idea of optimizing Shenyang VAT and land VAT is put forward,and puts forward relevant suggestions to promote the healthy development of Shenyang real estate industry from the aspects of improving allocation efficiency,reducing input redundancy,improving enterprise strength,building full credit evaluation,standardizing comprehensive environment and so on.Suggestions are put forward to promote the coordinated development of social economy in Shenyang from the aspects of stabilizing the housing price,constructing the indemnifiable housing,and implementing the same right of rent and sale.The research results have reference value for the pricing of real estate development enterprises.The evaluation methods and results of the development efficiency of the development industry,as well as the relevant suggestions on promoting the healthy development of the real estate industry and social economy,are of reference value to other cities in China.