文章基本信息

标题：Effects and Countermeasures of “Replacing Business Tax with VAT” to Real Estate Industry
本地全文：下载
作者：Fang Zhou
期刊名称：Modern Economy
印刷版ISSN：2152-7245
电子版ISSN：2152-7261
出版年度：2016
卷号：07
期号：05
页码：586-590
DOI：10.4236/me.2016.75064
语种：English
出版社：Scientific Research Publishing
摘要：As an important measure to deepen reform of the fiscal and taxation systems, “replacing business tax with Added-Value Tax (VAT)” pilot will be carried out in all industry across our country on 1st May 2016, the goal of the tax reformation is to have the Added-Value Tax (VAT) completely replace business tax, and to effectively avoid multiple taxation. The real estate industry, known as the foundation of national economy, will be greatly affected by the tax reformation. This paper discusses the impact of “replacing business tax with VAT” on the real estate industry’s tax burden, cost, house price, profit and cash flow. Finally, some suggestions on how to deal with tax reformation for the real estate industry are put forward.
关键词：Replacing Business Tax with VAT;Real Estate Industry;Tax Burden