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Analysis on the effect of business tax reform value added tax on real estate

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

Since the State Council made it clear, and strive to 12th Five-Year during the comprehensive completion of the camp changed to increase reform, camp changed to increase and then move forward. Real estate enterprises "camp changed to increase", is the history of China's tax reform, but also the history of real estate development in the history of major events, will give the vast number of real estate enterprises have brought unprecedented challenges and opportunities for development.

Firstly, the "camp to add" the development background and the real estate industry, it makes a brief overview of that the importance of the real estate industry in economic development, and tax on the real estate industry. Followed by an overview of the new tax policy,so that we clearly understand the V AT tax policy.

Finally,through the study of the new tax policy of the real estate industry, to explore the "camp changed to increase" the real estate industry to bring opportunities and challenges.

Key words:real estate, replacing business tax with value-added tax(V AT), tax burden, opportunity,challenge

1.Business tax, V AT instead of real estate industry (2)

2.The real estate industry "camp to increase" policy details (3)

2.1 the taxpayer (3)

2.2.scope (3)

3. The "Camp changed by" the impact on the real estate industry (4)

3.1 the real estate industry "camp changed by" objective (4)

3.2."camp to increase" brings to the real estate industry news (4)

3.3"Camp to increase" to the challenges posed by real estate companies (5)

4.The summary (7)

1.Business tax, VAT instead of real estate industry

Business tax reform value added tax (hereinafter "camp changed by") as 35 during the fiscal and taxation system reform in China "plays", is based on structural tax reductions to promote steady growth in adjusting the structure of "key points". 2011 year, approved by the State Council, finance and the State administration of taxation jointly issued a pilot plan to replace business tax V AT to 2016 years 1 month, Li keqiang chaired a symposium, decision 2016 year in full swing, "camp to increase" In order to significantly reduce corporate taxes further. According to statistics as of 2015 years 6 month country into "camp changed by" pilot of the taxpayer a total of 509 million.

The real estate industry is the "camp changed by" concern in the industry, Because the real estate industry plays an important role in the national economy, is an important industry of the national economy and improve people's lives. Investment, consumption, import and export of three is the engine of national economic growth, real estate constitutes investment, consumption, import and export, the three growth engines of the main driving forces. In addition, the economy in addition to the direct contribution to the growth of the real estate industry to promote economic growth, due to the intermediate links in the chain of real estate industry in the national economy, has a strong correlation effects. Can effect driven prior to building materials, metallurgy, machine-building, finance and other industries, through to after effects-led decoration, home appliances and related industries such as financial services, insurance, instrument development, prosperity can effectively drive many of the real estate industry to flourish.

Value added tax upon the full implementation of, all over the world 160 In a number of countries implementing V AT or similar taxes, China will be the V AT tax base the wide range of countries. Compared with the international standard V AT tax, China's value added tax system will be unique in the real estate industry, the sales tax will not only apply to B2B(business to business) or B2C(business to individuals) deal, will also apply to C2C(person to person) transactions These approaches in other sales