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2016年是全面实施“营改增”的元年,涉及面最广的建筑业、房地产业、金融业、生活服务业四个行业最终也全部纳入增值税范围,此次税改从2016年3月18日决定实施到2016年5月1日起正式实施,间隔时间非常短,但影响非常深远。本文以新项目为例,采用一般计税法通过数据模型剖析“营改增”对房产项目的整体税负的影响情况,以便为房地产开发经营提供应对策略。
2016 is the first year of full implementation of the “battalion change”. The four industries covering the most extensive construction, real estate, finance and living services are all eventually included in the scope of value-added tax. This tax change from 2016 March 18, 2006 decided to put into effect from May 1, 2016 formally implemented, the time interval is very short, but the impact is very far-reaching. Taking the new project as an example, this paper uses the general tax calculation method to analyze the influence of “Ying Zeng Zeng” on the overall tax burden of real estate projects through the data model in order to provide coping strategies for real estate development and management.