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根据党中央、国务院全面深化改革的重大决策部署,从2016年5月1日起,房地产业将纳入营改增试点范围,由缴纳营业税改为缴纳增值税。营改增必然会给房地产行业带来不同的机遇与挑战,因此本文结合实际情况,从营改增对房地产企业税负的影响、对房产市场的影响和对二手房的影响三方面加以分析,为我国房地产行业顺利完成营改增改革提供相应的对策。
From May 1, 2016 onwards, the real estate industry will be included in the scope of the pilot program of camp reform by paying a business tax instead of paying VAT, according to the major decisions and arrangements for deepening the reform by the CPC Central Committee and the State Council. The reform of the camp will surely bring different opportunities and challenges to the real estate industry. Therefore, this article analyzes the impact of the camp reform on the real estate business tax burden, the impact on the real estate market and the impact on the second-hand housing according to the actual situation, For China’s real estate industry successfully completed battalion change reform to provide the appropriate countermeasures.