The Influence of "Twain Tax" Combination to the Real Estate Industry

On March 16 2007, In the fifth meeting of the National People's Congress, new enterprise income tax was passed by high tickets. By carrying out the new enterprise income tax law, to make all kinds of enterprise have a fair competing environment of the law. It is very important to analyze the influence of "Twain Tax" combination to the real estate industry. This paper will argue the following contents: First: Analyzing the causes and significance of "twain tax" combination from the enlightenment of foreign enterprise's taxation zero addition; Second: indicting the influence which include the profit of the low tax rate, the enterprise's reform of the real estate industry, the addition of public welfare contribution and the new form of opposing avoidance tax and etc of "Twain Tax" combination to the real estate industry.. Third: in the course of twain tax combination, putting forward the feasible and workable transition steps. To make the real estate industry adapts the taxation environment; to adjust those preferential measures gradually; to make other reforms corresponding to taxation.