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随着营业税改增值税试点在全国范围内的拓展,房地产这一行业作为我国经济的主要发展路线,成为了“营改增”政策中的主要关注对象。“营改增”政策对过热的房地产行业进行了有效调整,重新指明了房地产行业投资的方向,对房地产行业的投资起到了十分重要的影响。本文首先介绍了营业税改增值税的理论概述,分析了房地产行业在实施该政策的重要意义,最后具体分析了“营改增”政策对房地产行业投资的影响。
With the pilot reform of business tax to value added tax in a nationwide expansion, the real estate industry, as the main development route of our economy, has become the main concern in the policy of “increasing revenue from tax reform”. The policy of “Changing Business by Camp” made effective adjustments to the overheated real estate industry, redrafted the direction of investment in the real estate industry and played an important role in the investment in the real estate industry. This article first introduces the theoretical overview of VAT reform of business tax, analyzes the significance of the real estate industry in the implementation of the policy, and finally analyzes the impact of the policy of “VAT reform” on real estate investment.