Research on the Tax Burden of the Real Estate Industry under the Background of Tax Reduction and Fee Reduction

DOI

10.2991/978-94-6463-270-5_7How to use a DOI?

Keywords

Reduce taxes and fees; Real estate industry; tax burden

Abstract

The real estate industry, as a backbone industry of the national economy, whether its tax burden changes are reasonable under the background of tax reduction and fee reduction not only directly affects the behavioral choices of industry market entities, but also affects macroeconomic growth. The article selects 68 real estate companies listed on the Shanghai and Shenzhen Stock Exchanges and uses their financial reports from 2015 to 2020 as samples to empirically analyze the relationship between enterprise size, capital intensity, debt paying ability, profitability, and actual tax burden of enterprises. Finally, based on the previous analysis, relevant countermeasures and suggestions are proposed to reduce the tax burden on Chinese real estate companies.

Copyright

© 2023 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Qian Li
PY  - 2023
DA  - 2023/10/29
TI  - Research on the Tax Burden of the Real Estate Industry under the Background of Tax Reduction and Fee Reduction
BT  - Proceedings of the 3rd International Conference on Internet Finance and Digital Economy (ICIFDE 2023)
PB  - Atlantis Press
SP  - 53
EP  - 59
SN  - 2667-1271
UR  - https://doi.org/10.2991/978-94-6463-270-5_7
DO  - 10.2991/978-94-6463-270-5_7
ID  - Li2023
ER  -