“营改增”下我国房地产企业增值税纳税筹划研究

发布时间：2018-02-26 12:00

本文关键词： 营改增房地产行业增值税税收筹划　出处：《河北企业》2016年09期 　论文类型：期刊论文

【摘要】：2016年5月1日起,营业税改征增值税全面覆盖建筑业、房地产业、金融业和生活服务业。对于房地产企业来说,"营改增"是今年最具影响力的大事件之一,改革的影响颇为巨大。从增值税的特点来看,增值税税负弹性大、筹划空间大,通过增值税纳税筹划可以降低企业的纳税基础,避开税收的误区,充分利用国家政策减少自身税负,对企业来说具有积极意义。本文立足于房地产企业的增值税纳税筹划问题,分析了"营改增"对房地产行业的影响,初步提出可供纳税筹划的方面;同时提出增值税纳税筹划的意义,表明纳税筹划的重要性;最后,结合房地产行业的特点,提出了"老项目计税方法的税收筹划""选择施工单位和购货对象的税收筹划""混合购进和业务拆分的纳税筹划""甲供材方式的税收筹划""特殊费用的税收筹划""均摊开发成本的税收筹划"等多项具体的筹划方法。
[Abstract]:Since May 1st 2016, sales tax and value-added tax have been introduced to cover construction, real estate, financial and life service industries. For real estate companies, "business reform and increase" is one of the most influential events of the year. The impact of the reform is quite great. From the point of view of the characteristics of VAT, the VAT has a large elasticity of tax burden and a large space for planning. By means of VAT tax planning, the tax base of enterprises can be reduced and the misunderstanding of taxation can be avoided. Making full use of the national policy to reduce the tax burden is of positive significance to the enterprise. Based on the problem of the value-added tax planning of the real estate enterprise, this paper analyzes the influence of the "management reform and increase" on the real estate industry. At the same time, the significance of VAT tax planning is put forward, which indicates the importance of tax planning. Finally, combining with the characteristics of real estate industry, This paper puts forward "tax planning of old project tax planning method", "tax planning of selecting construction unit and purchasing object," "tax planning of mixed purchase and separation of business", "tax planning of material supply mode" "tax planning of special expenses". Even share the development cost of tax planning "and other specific planning methods."
【作者单位】：河北地质大学;
【分类号】：F812.42;F299.233.42

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