Research on VAT Planning Methods of Real Estate Enterprises under the Circumstance of the Reform to Replace the Business Tax with VAT
Abstract: The accounting staff in real estate development enterprise is long engaged in business tax ac-counting operations, but it is difficult to adapt to the objective reality of the reform that replaces the business tax with VAT in the short term. In order to guide real estate enterprises tax accounting staff deal with daily enterprise tax-related business correctly and maintain the tax benefits of enterprises actively, this paper combines with the related content of the methods of VAT in the reform that replaces the business tax with VAT to extract the importance of the VAT planning methods for real estate enterprises after the reform to replace the business tax with VAT, and systematically discuss the six important technical methods of tax planning by field investigation method, comparative analysis method and empirical judgment method.
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