Research on the Impact of Replacing Business Tax with Value-Added Tax on the Business Performance of Real Estate Enterprises
In the long period of China's tax system reform,the implementation of the policy of"replacing business tax with value-added tax"has painted a thick and heavy color on the road of reform,and every industry in the country has been deeply affected by it.The real estate industry is one of the pillars of China's economic development,and the tax reform has a certain impact on the development of its business performance.Therefore,based on relevant theoretical analysis,this paper selects the annual financial data of China's listed real estate enterprises from 2013 to 2020,and uses the fixed effect model to analyze the impact of replacing business tax with value-added tax on the operating performance of the real estate industry.Finally,according to the research conclusions,this paper proposes that enterprises should optimize the capital structure and carry out reasonable tax planning.The government should take relevant measures to improve the tax system reform,so as to provide more effective guarantee for the healthy development of real estate enterprises in our country.
replacing business tax with value-added taxreal estate enterprisesbusiness performancetax burden
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