Research on the Effects of “Replace the Business Tax with a Value-Added Tax” on Real Estate Market in Shenyang and Strategies

Xi-jing QI, Xue SHEN, Ting-ting WANG


Based on taxation reform of “replace the business tax with a value-added tax”, combing the differences between business tax and value-added tax (VAT) with the practice situation of value-added tax at home and abroad; According to the characteristics of new normal situation in real estate market in Shenyang, China, introduced real estate development cost case to cost variation and value-added tax calculation, and exemplified the effects of “replace the business tax with a value-added tax” on real estate development enterprises, real estate industry and real estate market in Shenyang, China, explored favorable factors which play a leading role in development cost, secondary market and commercial real estate, provided the reference and basis for real estate enterprises to reasonably and healthily develop; Finally, the paper puts forward optimizing strategies and suggestions from three perspectives of government, enterprises and industry for Shenyang real estate market healthy development.


“Replace business tax with value-added tax”, Value-added tax (VAT), Development cost, Real estate market, Business model.


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