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2011年经国务院批准,国家税务总局与财政部联合下发具有革命意义的税收改革政策——营改增。自“营改增”政策试点试行至今取得了良好效果,并且在这一基础上我国政府开始不断扩大和深入“营改增”的改革工作。随着社会经济的不断发展,我国房地产企业财务管理工作与税收筹划必须随之转变,只有更加适应现代“营改增”制度才能够促进企业的发展与进步。对此,本文就营改增对房地产企业税收的影响及筹划对策进行简单的分析与思考,并提出一些可供参考的意见与措施。
In 2011, with the approval of the State Council, the State Administration of Taxation and the Ministry of Finance jointly issued a revolutionary tax reform policy - the reform of the camp. Since the implementation of the “Pilot Reform by Increasing” policy, pilot projects have achieved good results so far, and on this basis, our government has started to continuously expand and deepen the reform of “reforming camps and increasing profits.” With the continuous development of social economy, the financial management and tax planning of real estate enterprises in our country must be changed. Only by adapting to the modern system of “business reform and capital increase” can we promote the development and progress of enterprises. In this regard, this article on the tax reform of real estate business tax impact and planning a simple analysis and reflection, and put forward some suggestions for reference.