会计英语英文版.docx
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会计英语英文版.docx
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会计英语英文版
中华女子学院2016——2017学年第1学期
《会计专业英语》课程试卷
(论文类)
论文题目Analysisontheeffectofbusinesstaxreform
valueaddedtaxonrealestate
课程代码1050042013
课程名称会计专业英语
学号130404077
姓名史慧丹
院系管理学院会计系
专业会计
考试时间2016年10月27日
考试成绩
Abstract
SincetheStateCouncilmadeitclear,andstriveto12thFive-Yearduringthecomprehensivecompletionofthecampchangedtoincreasereform,campchangedtoincreaseandthenmoveforward.Realestateenterprises"campchangedtoincrease",isthehistoryofChina'staxreform,butalsothehistoryofrealestatedevelopmentinthehistoryofmajorevents,willgivethevastnumberofrealestateenterpriseshavebroughtunprecedentedchallengesandopportunitiesfordevelopment.
Firstly,the"camptoadd"thedevelopmentbackgroundandtherealestateindustry,itmakesabriefoverviewofthattheimportanceoftherealestateindustryineconomicdevelopment,andtaxontherealestateindustry.Followedbyanoverviewofthenewtaxpolicy,sothatweclearlyunderstandtheVATtaxpolicy.
Finally,throughthestudyofthenewtaxpolicyoftherealestateindustry,toexplorethe"campchangedtoincrease"therealestateindustrytobringopportunitiesandchallenges.
Keywords:
realestate,replacingbusinesstaxwithvalue-addedtax(VAT),taxburden,opportunity,challenge
Content
1.Businesstax,VATinsteadofrealestateindustry
Businesstaxreformvalueaddedtax(hereinafter"campchangedby")as35duringthefiscalandtaxationsystemreforminChina"plays",isbasedonstructuraltaxreductionstopromotesteadygrowthinadjustingthestructureof"keypoints".2011year,approvedbytheStateCouncil,financeandtheStateadministrationoftaxationjointlyissuedapilotplantoreplacebusinesstaxVATto2016years1month,Likeqiangchairedasymposium,decision2016yearinfullswing,"camptoincrease"Inordertosignificantlyreducecorporatetaxesfurther.Accordingtostatisticsasof2015years6monthcountryinto"campchangedby"pilotofthetaxpayeratotalof509million.
Therealestateindustryisthe"campchangedby"concernintheindustry,Becausetherealestateindustryplaysanimportantroleinthenationaleconomy,isanimportantindustryofthenationaleconomyandimprovepeople'slives.Investment,consumption,importandexportofthreeistheengineofnationaleconomicgrowth,realestateconstitutesinvestment,consumption,importandexport,thethreegrowthenginesofthemaindrivingforces.Inaddition,theeconomyinadditiontothedirectcontributiontothegrowthoftherealestateindustrytopromoteeconomicgrowth,duetotheintermediatelinksinthechainofrealestateindustryinthenationaleconomy,hasastrongcorrelationeffects.Caneffectdrivenpriortobuildingmaterials,metallurgy,machine-building,financeandotherindustries,throughtoaftereffects-leddecoration,homeappliancesandrelatedindustriessuchasfinancialservices,insurance,instrumentdevelopment,prosperitycaneffectivelydrivemanyoftherealestateindustrytoflourish.
Valueaddedtaxuponthefullimplementationof,allovertheworld160InanumberofcountriesimplementingVATorsimilartaxes,ChinawillbetheVATtaxbasethewiderangeofcountries.ComparedwiththeinternationalstandardVATtax,China'svalueaddedtaxsystemwillbeuniqueintherealestateindustry,thesalestaxwillnotonlyapplytoB2B(businesstobusiness)orB2C(businesstoindividuals)deal,willalsoapplytoC2C(persontoperson)transactionsTheseapproachesinothersalestaxStatesthereisnoprecedent.Ifour"campchangedby"well,othercountriesarelikelytofollowsoastoexpandthescopeoftheVATtaxable.
2.Therealestateindustry"camptoincrease"policydetails
2.1thetaxpayer
2.11.thePeople'sRepublicofChinasalesofrealestateprojectsdevelopedbyenterprisesintheterritory,asaVATtaxpayer.
2.12.VATtaxpayersaredividedintothegeneraltaxpayersandtwosmallscaletaxpayerscategory.ApplyforVATtaxpayersyearssalesofmorethan500million(includingthenumber)forthegeneraltaxpayers,taxpayerswhodidnotexceedtherequiredstandardsforsmall-scaletaxpayers.
2.2.scope
2.21.inaccordancewiththesalesservices,provisionsoftheintangibleassetsorimmovablepropertynotes,therealestateindustrymainlycoversthefollowingitems:
(1)Developedbyrealestatesalesrealestateprojectsalesrealestatetaxes;
(2)Realestaterentalrealestateprojectsdevelopedby(suchasshops,offices,apartments,etc),belongingtotherentaltarifflinesintheoperatingleaseofrealestateservicesandrealestateleasingservices(realestatesaleandleasebackfinancingleasingisnotincluded).
2.22.donotlevysalestaxprojects
(1)Realestatedepartmentortheirdesignatedinstitutions,FundManagementCenter,developersandpropertymanagementunitscollectresidentialspecialmaintenancefunds.
(2)Intheprocessofreorganization,bywayofmerger,separation,sale,orexchangeof,allorpartofthephysicalassetsandtheirassociateddebt,liabilitiesandlaborbetransferredtootherunitsorindividuals,involvedinrealestate,landuserightstransfer.
3.The"Campchangedby"theimpactontherealestateindustry
3.1therealestateindustry"campchangedby"objective
"Campchangedby"theaimofthereformistoreducethetaxburdenofenterprisesasawhole,andmakethetaxmorefairandequitable.
3.2."camptoincrease"bringstotherealestateindustrynews
3.21.Therealestateindustry"camptoincrease"toimprovetherevenuechain,taxincreases
SalestaxexistedledtoVATdeductionchaininterruptedconstructionandinstallationincludedinthecostofinputtaxisnotdeductible,repeatcausingsomerealestateEnterprisetaxes;taxwithVAT,theVATchainisalmostcomplete,containedintheclassofservicepurchasedbythetaxpayer,suchastaxdeductible.Fromastaticview,salestaxwithVAT,originallybelongingtothebusinesstaxrevenueintosalestaxrevenue,anincreaseofsalestaxrevenue.Fromtheperspectiveofdynamic,becausepriortothefinalconsumptionofeachlink,taxitself,eliminatedoubletaxation,promoteDivision,helpstoimproveeconomicefficiency,whichwillalsobringinsalestaxrevenuegrowth.
3.22.Realestateenterprises'overalltaxburdenisexpectedtodecline
Realestate"campchangedby"belongingtothecountry's"structuraltaxreduction"partofthereform,theindustryoveralltaxburdenwilldecline."Camptoincrease"aftertaxandthe5%businesstaxratecomparedtoseeminglyhigh,buttakingintoaccountthevariousdeductibleitems,individualenterprisetaxburdensarehighorlowisdifficulttojudge,generaltaxcostshouldbereduced.
3.23.realestatesalesareexpectedtoincrease
Beforeenterprisepaybusinesstaxhasledtosomeduplicatetaxforrealestatecompanies.Heavytaxburdentoacertainextentaffecttheenthusiasmofconsumerspurchaseorinvestment."Camptoincrease",therealestatetaxonachainlink,costsduringtheconstructionandinstallationcosts,andpaymentofvalueaddedtaxisdeductible,iftheinputtaxislarge,corporatetaxesareexpectedtodecline.Forsmallandmediumsizedrealestateenterprises,iftheannualtaxablesalesof500millionYuan,willbetheVATsmallscaletaxpayers,theapplicabletaxratefrom5%downto3%,taxesdirectly40%.Taxesreduced,realestatecompanycancutprices,saleswillimprove.Seenfromthedirectionoftaxreform,VATinthefuturetoachievethecompleteconsumption-typeVAT,realestatesalestaxwhichcanbededucted.Productionandtradeandothernon-realestatebusinessespurchasingofficespace,productionplantmadeinputtaxcreditoradeductiontobuynotonlythevalueofcommercialrealestateandinvestmentagainstthedilutioneffectofinflationonasset,butalsoreducethetaxburdenonbusinesses,investmententhusiasmwillbegreatlyenhanced,willalsohaveanewmarketdemand.Lowerhousingpricesandincreaseddemandforbusinessinvestment,willtosomeextentrealestateboom.
3.24.realestateindustry"campchangedby"conducivetoenhancingindustrycompetitiveness
Marketpricesdonotreallydependsonthecost,amoreimportantdeterminantissupplyanddemand.Thisyear,therealestatemarkettoabuyer'smarket,therealestatetrendoffallingdown,inventorypositionsinthemarketasawholemarketoversupply,especiallytwoorthreetiers.Developersfacecontinuedlowturnovershowedgreatpressure.Inthatcase,therealestateindustrytoreplacebusinesstaxVAT,tosomeextent,beenabletokeepcostsandhelpfurtherpromotetheDivisionoflaborandspecialization,whilereducingtheburdenonconsumers,soastofurtherstimulatedemand,createavirtuouscycleinthismanner,sothepilotisgoodpolicy.
3.3"Camptoincrease"tothechallengesposedbyrealestatecompanies
3.31.thepolicytransitionphasewithpotentialformajorlosses
"Campchangedby"pilotatthisstage,alotofpolicytherearedifferenceswiththerealityofrealestateenterprises,realstillhaveconsiderabledifficultiesinitsimplementation.Andasin"camptoincrease"realestatecompanybeforepaymentis5%ofsalestax,suddenlybecomesavalueaddedtax,maycausethecompanytosufferabigloss.Asareal-estatewascompleted,butthesaleisnotover,ifintheVATratefrom5%upto11%ascompanieswasbasicallycompleted,therewasvirtuallynoinputtaxdeductible.Salescontracthasnopricechange,theenterpriseisactuallyincreasingtaxcosts,resultinginabigloss.
3.32.therelatedpersonsnotfamiliarwithtaxpolicy
Therealestatebusiness"camptoincrease"untilpaymentofbusine
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