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

In: Proceedings of the 3rd International Conference on Internet Finance and Digital Economy (ICIFDE 2023)

Author

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  • Qian Li

    (Harbin University of Commerce, School of Economics)

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.

Suggested Citation

  • Qian Li, 2023. "Research on the Tax Burden of the Real Estate Industry under the Background of Tax Reduction and Fee Reduction," Atlantis Highlights in Economics, Business and Management, in: Yusheng Jiao & Khaled Elbagory & Shyam Bihari Goyal & Hang Luo (ed.), Proceedings of the 3rd International Conference on Internet Finance and Digital Economy (ICIFDE 2023), pages 53-59, Springer.
    • Handle: RePEc:spr:atlecp:978-94-6463-270-5_7
    DOI: 10.2991/978-94-6463-270-5_7
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