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随着城市经济的不断发展,税收措施也逐渐随之发展。从我国改革开放后,税收措施逐渐面临改革,1994年的营改增税收措施就是一项重大的税收改革。对于房地产企业来说,营改增税收措施能够减轻企业在纳税方面的负担,对于过去税收制度中曾经出现的重复征税现象可有效的避免,但又由于房地产行业的特殊性质,营改增对房地产企业而言有利也有弊。本文主要分析营改增税收措施,阐述了营改增对房地产企业的影响。针对这种影响本文作者提出自己的思考观点,以供参考。
With the continuous development of urban economy, tax measures gradually evolved. Since the reform and opening up of our country, the tax measures have gradually been facing reforms. The tax reform measures implemented in 1994 have been a major tax reform. For the real estate business, tax reform measures to improve business tax relief can reduce the tax burden on the tax system in the past there have been double taxation can be effectively avoided, but because of the special nature of the real estate industry, Real estate companies in terms of advantages and disadvantages. This article mainly analyzes the measures to increase tax revenues and taxes, expounds the impact of the VAT reform on real estate enterprises. In response to this impact of the author of this article put forward their own ideas for reference.