论文部分内容阅读
为了适应经济发展的需要,我国的税制在不断进行改革,其中,在今年五月份推行的全面营业税改增值税的税收政策是我国税收制度上一次重大的飞跃,可谓是对我国流转税的一项重大的变革。对房地产企业来说,营改增后,在一定程度上能够减轻企业的纳税负担,有效避免重复征税的现象,但由于房地产具有其特殊性,营改增也有可能会增加企业的纳税成本。因此对房地产企业的纳税筹划来说,营改增对其具有重要影响。本文简要概述了纳税筹划的相关概念,分析了营改增后企业纳税筹划工作的重要性意义,并对企业的纳税筹划提出可行的建议,希望有利于促进房地产企业的发展。
In order to meet the needs of economic development, China’s taxation system is constantly undergoing reforms. Among them, the taxation policy of changing the VAT on value-added tax in the course of business running in May this year is a significant leap forward in China’s taxation system. It can be described as a tax on turnover tax in our country Major changes. For real estate enterprises, after the increase of battalion increases, it can reduce the tax burden of enterprises to a certain extent and avoid the phenomenon of double taxation effectively. However, due to the particularity of real estate, the increase of battalion may increase the tax cost of enterprises. Therefore, tax planning for the real estate business, the camp change has an important impact on it. This paper briefly summarizes the related concepts of tax planning, analyzes the significance of the tax planning of enterprises after the increase of tax increases, and puts forward feasible suggestions on the tax planning of enterprises, hoping to promote the development of real estate enterprises.