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2012年,我国首次将交通运输业和部分现代服务业纳入“营改增”试点,随着改革的不断深入与在交通运输行业积累的改革经验,房地产行业也加入了“营改增”的大军。2016年5月,“营改增”全面推开,我国将逐渐用增值税取代营业税,这将是对我国税收制度的一项改革。增值税环环抵扣,有助于避免重复征税的特点将会对房地产开发企业产生怎样的影响?房地产企业又将如何应对?本文将从这个角度进行探讨。
In 2012, for the first time, China included the transportation industry and some modern service industries in the pilot program of “reforming camps and increasing profits.” With the continuous deepening of reforms and the reform experience accumulated in the transportation industry, the real estate industry also joined the “ ”Army. In May 2016, the “VAT reform” was launched in an all-round way. Our country will gradually replace VAT with VAT. This will be a reform of China’s tax system. How to deal with the impact of real estate enterprises? This article will explore from this perspective.