The land use rights accounting change led by real estate business tax to value-added tax and its impact

DOI

10.2991/msetasse-16.2016.183How to use a DOI?

Keywords

Business tax to value-added tax, Land use rights, Accounting.

Abstract

From May 1, 2016, the real estate industry has become a new area for China's fully implementation of "business tax to value-added tax". The sales tax to a value-added tax as the price of foreign tax changes as the price of the tax, both to reduce the tax burden on real estate development enterprises, reducing its cost of land development, but also affected the acquirer enterprises to obtain the cost of land use rights to develop products pay, thus making these companies produce the relevant accounting change and the resulting impact on the relevant financial statements and accounting elements enterprises.

Copyright

© 2016, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Zhirong Shen
AU  - Yingyu Chen
PY  - 2016/11
DA  - 2016/11
TI  - The land use rights accounting change led by real estate business tax to value-added tax and its impact
BT  - Proceedings of the 2016 4th International Conference on Management Science, Education Technology, Arts, Social Science and Economics (msetasse-16)
PB  - Atlantis Press
SP  - 858
EP  - 861
SN  - 2352-5398
UR  - https://doi.org/10.2991/msetasse-16.2016.183
DO  - 10.2991/msetasse-16.2016.183
ID  - Shen2016/11
ER  -