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Gray Correlation Analysis on the Tax Cost and Core Competence of Real Estate Enterprises

机译:房地产企业税收成本与核心竞争力的灰色关联分析

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Due to the severe competition and saturation of real estate market, vicious price competition reappears between the real estate enterprises in second and third-tier cities, which contribute to the unsustainable development of real estate enterprises. Therefore, reducing the construction cost, especially the tax cost, will certainly enhance an enterprise's core competence. Based on the panel data of Chinese real estate tax and house price during 2002-2012, the influence of different types of real estate tax on the house price can be quantified to find out the correlation by the gray correlation analysis. According to the relational degree, some suggestions will be offered to prevent and control the possible tax risks caused by the increased tax costs of corresponding taxes. And on this basis, some possible solutions can be designed to avoid tax reasonably and achieve the goal of tax saving.
机译:由于房地产市场的激烈竞争和饱和,二线和三线城市的房地产企业之间又出现了恶性的价格竞争,造成房地产企业的不可持续发展。因此,降低建设成本,特别是税收成本,必将增强企业的核心竞争力。基于2002-2012年中国房地产税和房价的面板数据,可以对不同类型的房地产税对房价的影响进行量化,通过灰色关联分析找出相关性。根据关联度,将提出一些建议,以预防和控制因相应税种的税收成本增加而引起的可能的税收风险。在此基础上,可以设计一些可能的解决方案,以合理地避免税收并达到节税的目的。

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