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李克强总理在2016年《政府工作报告》中提出全面实施营改增,不仅有利于减轻企业税负,更是一项促进经济结构调整的重大举措。而针对房地产开发企业营改增,将进一步改善房地产开发企业运行环境,并有效调节房地产开发企业税负水平。本文基于房地产开发企业营改增的政策背景,具体分析营改增后房地产开发企业新老项目的计税方法,并为房地产开发企业对于新老项目的纳税筹划提出合理化建议。
Premier Li Keqiang put forward in the “Report on the Work of the Government” in 2016 that the full implementation of the reform of the camp should not only help reduce the tax burden on enterprises, but also be a major measure to promote the readjustment of the economic structure. And for the real estate development business battalion increase, will further improve the real estate development enterprise operating environment, and effectively regulate real estate development enterprise tax burden level. This article based on the background of the real estate development enterprises to change the policy background, specific analysis of new and old real estate development projects after tax reform tax calculation methods, and real estate development enterprises for the new and old tax planning put forward rational proposals.