论文部分内容阅读
“营改增”是我国“十二五”规划提出的重点税制改革方案,2012年首次在上海进行试点,2015年将房地产产业纳入“营改增”试点范围,2016年5月“营改增”试点全面推向全国各行业。“营改增”的提出对各行各业而言既有挑战也有机遇,尤其表现在税负影响方面。房地产产业一直是我国重要的税收来源之一,近十年对我国的经济发展贡献巨大。但由于房地产业具有周期长、资金额大等独有的特征,因此,明晰“营改增”对房地产企业的影响对企业有效纳税筹划、降低资金风险具重要意义。鉴于此,本文通过对“营改增”的基础阐释,提出“营改增”对房地产企业的影响,并提出应对影响的策略。
The reform of key taxation system put forward in the “Twelfth Five-Year Plan” of China by “Twelfth Five-year Plan” is the first pilot project in Shanghai in 2012 and the real estate industry will be included in the trial scope of “Operation Reform” in 2015. In 2016 In May, the pilot program of “Changing Camps and Increasing Camps” was pushed to all industries across the country in an all-round way. The proposed reform of the “business camp” has both challenges and opportunities for all walks of life, especially in terms of tax implications. The real estate industry has always been one of the important tax sources in our country. In the past decade, the real estate industry has contributed tremendously to our country’s economic development. However, due to the unique characteristics of the real estate industry, such as long cycle and large amount of funds, it is of great significance to clarify the impact of “operating the VAT reform” on the real estate enterprises in order to effectively tax the enterprises and reduce the capital risk. In view of this, through the interpretation of the basic principle of “changing business into business,” this paper puts forward the impact of “business reform and increase” on real estate enterprises and puts forward strategies to deal with the impact.