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1、ABSTRACTFromJanuary1,2012,Shanghaitooktheleadpilotin“BusinessTaxtoVAT”reforminthetransportationindustryandpartofthemodernserviceindustry.Asanimportantmeasuretospeedupreformsofthefiscalandtaxationsystemduringthe“TwelfthFive-yearPlan”period,“BusinessTaxtoVAT”hasasignificantimpacton
2、upgradingofindustrialstructure,developmentoftertiaryindustry,specializationandcooperation,andoptimizationofbusinessstructure.Meanwhile,realestateindustryisanimportantpillarofthenationaleconomy,itdirectlyimpactstheoverallnationaleconomygrowth,fiscallevyandpeople’slivingstandars.Ac
3、cordingto“OnDeepeningEconomicReform”,“BusinessTaxtoVAT”shouldbecompletedattheendof2015.So“BusinessTaxtoVAT”inrealestateindustryisaroundthecorner.Justundersuchabackground,thispaperfocusonthetaxburdenchangesintherealestateindustryfromtwoperspectives:quantityandtime.Firstly,thispape
4、ranalyzestheimpactof“BusinessTaxtoVAT”ontherealestateindustryfromtheperspectiveofquantity.IcomparebusinesstaxwithVAT,analyzetheinfluenceofthesedifferencesontaxburden,andestablishacomprehensiveanalyticalframework.Thispaperdividestheinfluenceintotwoparts:thetaxincreasebecauseofahig
5、hertaxrateandthetaxdecreasebecauseofthedeductionofinputtax.Basedontheinput-outputtables,weknowthattheinput-outputleveloftherealestateindustryisnothigh,aswellasthelevelofdeduction.So,realestatecompaniesmaypaymoretaxafterthereform.Secondly,thispaperconductsanempiricalanalysisondata
6、fromprojetAofcompanyA.Accordingtothedesignformula,Icalculatetheoutputtax,theinputtaxandthetaxamountpayable.Comparedwithbusinesstax,thisprojectwillpaymoreVAT.Thirdly,thispaperanalyzestheinfluenceof“BusinessTaxtoVAT”ontherealestateindustryfromtheperspectiveoftime.Inrealestateindust
7、ry,incomeisearlierthancost,landcosttakesahighpercentageofitstotalcost,projectsareaccountedseparately,inputtaxesaredisperse,andinvoiceisdifficulttoget.Thesecharacteristicsmakerealestatecompaniespayalotoftaxinearlyperiodandpaylittleinlaterperiod.Becauseofthetimevalueofmoney,thismak
8、estaxburdenforrealestateindustryhigher.I
