房地产企业税收负担问题研究 以江苏省为例-会计学专业论文.docxVIP

ABSTRACT Real estate tax burden is one of the most keen-edged and sensitive problems which relate to the national economy and the peoples livelihood. It likes a two-side sword. On the one hand, the government can excite the demand and lead the investment so as to promote the development of enterprises and pull the economic growth through reducing-tax burden measures such as free-tax, reducing-tax, and so on. On the other hand, the government also has to choose appropriate level of tax burden by its power in order to raise sufficient capitals which is necessary to the running of the national machine in gear and the flourish of variable of projects. Therefore, the level of tax burden reflects the development level of all of the entities including enterprises, territories and all of the nations on the whole, which in not only closely linked to national important finance and economic policies, macroeconomic goals, but also closely linked to different rate-paying entities. This thesis owns two goals. One is to focus on the current situations of enterprise tax burden in Jiangsu Province. The other aim of this thesis is to put forward some enterprise tax burden measures for the government and the enterprises. The countermeasures should create a just, equitable, and open competition environment in which the enterprises can advance their competency in an extensive space and a higher level by investing enough to innovation and reproduction. Through analyzing the development of the real estate industry of Jiangsu Province, the paper point out the problem of the current real estate tax system of our country. Then the author makes a study of Jiangsu Province macro tax burden, the overall tax burden level of the real estate industry and the various tax burden of every tax. After that the author point out the problem of the real estate taxation, and suggest that it is necessary for our country to levy the property tax, and has expounded the fact that our country levies the theor