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我国从2012年开始在上海部分行业进行营改增试点,到目前为止,该项政策已经在全国推开,并且取得了不错的反响。开展营改增的目的是降低企业税负,逐步消除重复征税。但是,就目前的实施情况来看,部分房地产行业企业的税负出现了不降反升的现象。因此,本文以房地产行业为研究对象,对其税改前后流转税负率进行配对检验,结果显示,税改前后房地产行业上市公司的实际税负不存在显著差异。
Since 2012, China started to carry out business reform and pilot reform in some industries in Shanghai. So far, the policy has been rolled out all over the country and has achieved good repercussions. The purpose of carrying out business reform is to reduce the tax burden on enterprises and gradually eliminate double taxation. However, judging from the current implementation situation, some tax burden on real estate enterprises has risen steadily and notably. Therefore, in this paper, the real estate industry as the research object, its tax turnover tax rate before and after the paired test, the results show that before and after the tax reform of the real estate industry, the actual tax burden of listed companies there is no significant difference.