营改增对房地产开发企业税负影响及对策研究

发布时间：2018-01-17 14:06

本文关键词：营改增对房地产开发企业税负影响及对策研究　出处：《山东师范大学》2017年硕士论文　论文类型：学位论文

【摘要】：2016年5月1日起,房地产业正式纳入营业税改增值税试点,基于营业税改增值税的全面试点及其对国内企业的潜在税负影响,本文着重关注营业税改增值税对我国房地产开发企业的税负影响,力图探索当前营业税改增值税全面推广背景下,适合我国房地产开发企业应对税收政策变化的思路和对策。首先对学界和业界关于税制选择理论、增值税制度创新理论的相关研究进行概述,对营业税改增值税之前及之后房地产开发企业面对的税收政策进行对比分析,对税率、价税关系、计税方法等的变化进行了阐释,为进一步分析奠定理论基础。之后从理论层面分析营业税改增值税对房地产开发企业税负的影响,通过构建测算模型、样本数据选择、测算结果分析等分析了营业税改增值税之后房地产企业潜在的税负变化,为案例分析奠定基础。并以相关研究和理论分析为基础,选取S房地产股份有限公司为例进行案例分析,以2015年S公司3大主要房地产开发项目为测算对象,进行营业税改征增值税后房地产开发企业税负变化测算,得出研究结论:营业税改征增值税对于房地产开发企业税负降低具有重要影响。文章最后依据理论分析、影响分析、案例分析的相关结论,提出营业税改增值税全面推广环境下以S公司为代表的国内房地产开发企业应对税收政策和税负变化的对策。
[Abstract]:Since May 1st 2016, the real estate industry has been formally incorporated into the business tax reform VAT pilot, based on the business tax reform VAT comprehensive pilot and its potential tax burden on domestic enterprises. This paper focuses on the business tax reform of value-added tax on the tax burden of real estate development enterprises in China, trying to explore the current business tax reform of value-added tax under the background of comprehensive promotion. Suitable for China's real estate development enterprises to respond to the changes in tax policy ideas and countermeasures. First of all, the academic and industry on the theory of tax selection, value-added tax system innovation theory related to the summary. This paper makes a comparative analysis of the tax policies faced by real estate development enterprises before and after the business tax reform, and explains the changes of the tax rate, the relationship between valorem and tax, the method of tax calculation and so on. In order to lay a theoretical foundation for further analysis. Then from the theoretical level to analyze the impact of business tax on the tax burden of real estate development enterprises, through the construction of a calculation model, sample data selection. Analysis of the results of the calculation of the business tax after the analysis of the potential tax changes in real estate enterprises to lay the foundation for case analysis. And based on relevant research and theoretical analysis. Select S Real Estate Co., Ltd. as an example to analyze the case, S company in 2015 three major real estate development projects as the measurement object. To calculate the tax burden of the real estate development enterprise after the business tax is changed into the value-added tax. Draw the conclusion: the business tax to levy value-added tax has an important impact on the reduction of the tax burden of real estate development enterprises. Finally, based on the theoretical analysis, impact analysis, case analysis of the relevant conclusions. This paper puts forward the countermeasures for domestic real estate development enterprises, represented by S Company, to deal with the changes of tax policy and tax burden under the environment of comprehensive promotion of business tax and value-added tax.
【学位授予单位】：山东师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.233.42;F812.42

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