中国全面实施“营改增”是全球近年来最大规模的税制改革之一,不仅将对我国经济发展产生深远影响,而且也将成为许多国家税制改革的蓝本。究竟“营改增”之后,将对我国房地产市场产生怎样的影响?是积极的还是消极的?本文将重点以南京地区为例,深入二手房市场,从购房者和中介两个角度进行探讨和浅要分析。 China’s full implementation of “battalion reform” is one of the largest tax reform in the world in recent years. It will not only have a far-reaching impact on China’s economic development, but will also become a blueprint for the tax reform in many countries. What kind of impact will China’s real estate market have after the reform of the “battalion change”? Is positive or negative? This article will focus on Nanjing as an example, in-depth second-hand housing market, from the perspective of home buyers and intermediaries Discussion and analysis.