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2016年5月1日开始,我国在全国范围内全面推行营业税改增值税(简称营改增)试点工作,房地产业纳入试点范围。本文针对具有一般纳税人资质的房地产企业,分析了营改增对其产生的影响,在房地产业营改增政策指引下,根据现阶段房地产企业的实际情况,提出税收筹划建议,旨在为房地产企业营改增工作的推行提供一些有益的启发。
Starting from May 1, 2016, China has fully implemented the pilot program of business tax reform (VAT) (VAT reform) to the nationwide, and the real estate industry has been included in the scope of the pilot project. This article aims at the real estate enterprises with the general taxpayer qualification and analyzes the impact of the increase of the VAT reform on the real estate business. Under the guidance of the real estate business reform policy, according to the actual situation of real estate enterprises at the present stage, this paper proposes the tax planning advice, The implementation of reform in business camps provided some helpful inspiration.