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Research on the Influential Factors of Real Estate Listed Company’s Tax Burden

Author: YangZuo
Tutor: TanHeng
School: Zhongyuan Institute of Technology
Course: Accounting
Keywords: the real estate enterprise tax burden level the macro factors themicrocosmic factors
CLC: F275.4
Type: Master's thesis
Year: 2013
Downloads: 6
Quote: 0
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As the pillar industry of national economy, the real estate industry has strong linkswith other industries, become a powerful motive force spurring domestic demand throughconsumption and investment and has contributed significantly to the development ofnational economy. It’s proved to be an important source of national revenue. If the taxburden of the real estate is too high, it’s best for the national fiscal revenue. However, itnot only goes against industries fair of tax burden, but also will weak the enthusiasm ofreal estate enterprises. At the same time, higher taxes will pass on to consumers throughhigh prices. Reasonable tax burden level should enable enterprises to keep the balancebetween enterprises and the governments. Giving moderate tax cuts for real estateindustry under the premise of guarantying the national tax revenue will promotesustainable development to the real estate industry. For this reason, more and moreattentions are paid to the present situation and the tax burden level of the whole real estateindustry development in our country.Therefore, based on the statistical data of real estate industry, firstly, this paper hasanalyzed the real estate current development situation from the investmentscale,constructions area, sales area and house prices level, deliberated the overall taxburden of China’s real estate industry level using the macroscopic tax of real estateindustry data. Comparing with other industry, it has arrival at a conclusion that theindustry tax burden level is higher and circulation tax is much higher than retain tax. Onthe basis of which, this paper has found out the macro influential factors to tax burden ofthe real estate. Secondly, this paper has taken the real estate listed companies as a sample.The data is selected from annual reports from2009to2011. This study sees the overalltax burden as a measure of the dependent variable, choosing seven factors of the income tax burden, circulation tax, liabilities, profitability, size of company, capital,intensity andownership structure as explanatory variables. Using the descriptive statistics, correlationanalysis and multiple linear regression method, it demonstrates that the tax burden,circulation tax, profitability are positive correlation with the overall tax burden, whilelong-term liabilities and size of company are negative correlation with the overall taxburden. In the last, according to the empirical results, the paper provides some advice onmaking use of the internal mechanism of the tax planning to reduce the real estateenterprise tax burden level.

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CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management > Profit and income distribution
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