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根据中央部署,我国在今年5月1日进行了新一轮“营改增”改革,将房地产等四大行业纳入了增值税征收范围。“营改增”后,随之而来的是房地产税收现状也出现了重要变化,原来由地税单独负责征收的房地产相关税收转变成由国地税分别进行征收,进而必将促使原有的管理思维、现行模式、征管资源等产生重大的变革。本文尝试在营改增视角下,通过分析当前营改增后房地产行业税收面临的实际问题,提出以国地税紧密合作为基础的互联网+多维管理模式建议。
According to the Central Government’s deployment, China conducted a new round of “tax reform” reform on May 1 this year, bringing the four major industries including real estate into the scope of VAT collection. “Camp to increase”, followed by real estate tax status has also been an important change in the original by the local tax levied solely on the charge of real estate related taxes levied by the state tax levied, which will inevitably promote the original Management thinking, the current model, collection and management of resources have major changes. This article tries to propose the internet + multi-dimensional management mode suggestion based on the close cooperation of state and local tax by analyzing the practical problems that the real estate industry is facing after the current tax reform is increased.