“营改增”对G房地产开发企业税负的影响研究

发布时间：2018-05-07 15:00

本文选题：房地产开发企业 + 营改增　；参考：《江苏大学》2017年硕士论文

【摘要】：随着营业税改征增值税进程的步步推进,“营改增”成为了社会热点话题。作为结构性减税的重要政策措施,“营改增”标志着营业税在我国历史舞台上的彻底退出,增值税链条逐渐完善,有利于经济发展方式的加快转变和经济结构的战略性调整,改革意义重大,影响深远。对于房地产开发企业而言,要想在短期内做好应对“营改增”的工作有一定的难度,税改初期一些企业的税负甚至会不降反增。但是从长久来看,“营改增”政策代表着现代税制的逐渐完善,必将有利于整体经济的发展;与此同时,众所周知的是,房地产行业是我国国民经济的支柱,随着房地产业的迅猛发展,建筑存量增加,城镇化节奏加快,居民生活水平提高,人们对房地产的消费需求得到满足。为进一步推动“营改增”进程,2016年5月1日,国务院将建筑业、房地产业、金融业、生活服务业一次性纳入试点范围,将新增不动产所含增值税全部纳入抵扣范围。房地产业“营改增”从细则出台到政策实施时间之短,给房地产开发企业的税收筹划带来了新的挑战。有鉴于此,研究“营改增”对房地产开发企业税负的影响具有很高的新鲜度和重要性。本研究首先对国内外相关研究进行归纳总结,在国内外相关研究偏重于增值税的优势、房地产税的征收,以及房地产“营改增”的动因和税负效应的基础上,结合房地产开发企业的现状及在我国国民经济中的重要性,研究“营改增”对房地产开发企业税负的影响;其次,本研究梳理了相关理论和文献综述,分析了“营改增”对房地产行业影响的机理,设定了房地产开发企业在“营改增”前后流转税、城建税和教育费附加、企业所得税以及税负总额差异的计算方法;其三,采用理论与实际结合的方法,进行案例研究。考虑到房地产开发企业上游行业在进项税抵扣时涉及到不同的进项税率,本文将运用不同的进项税率计算分析G房地产开发企业2014年、2015年和2016年“营改增”前后流转税、城建税和教育费附加、企业所得税以及税负总额的差异,计算使G房地产开发企业整体税负降低的临界进项税率,以为其在合理预测临界进项税率的基础上选择更好的项目来降低税负,以及在合理的区间内调整企业战略提供相关借鉴思路。其后,为了进一步了解房地产开发企业的具体业务构成和相应的进项税,本文还将分析G房地产开发企业A项目的具体成本及对应的进项税率,研究企业在特定的整体临界进项税率下对具体项目进项税率的要求,为企业的项目规划提供思路。最后,本研究希冀为房地产开发企业合理进行税收筹划从而有效应对“营改增”提供对策建议。综上,本研究得出结论:2014年至2016年使G企业整体税负降低的临界进项税率分别为6.42%、4.29%和5.74%,随着可抵扣进项税率的增加,企业整体税负下降幅度越大。G企业A项目的进项税率超过企业整体临界税率,因此,G企业应该在历史数据的分析基础上,结合自身战略发展需要,合理预测未来的进项税率,通过对项目的选择和规划,使企业的整体进项税率达到目标要求,最终帮助企业达到结构性减税的目标。本研究进而认为,首先,房地产开发企业要合理做好税收筹划,从收入和进项税进行双向管理;其次,还应重视企业合同管理,对会计人员业务素质提出更高的要求;最后,房地产开发企业要建立和完善内控制度。综上,本研究希望为房地产开发企业应对“营改增”,并进而实现结构性减税提供合理建议。
[Abstract]:With the progress of the VAT, the "camp to increase" has become a hot topic in the society. As an important policy measure of structural tax reduction, the "camp to increase" marks the complete withdrawal of business tax on the historical stage of our country. The value-added tax chain is gradually perfected, which is favorable for the accelerated transformation of the economic development mode and the economic structure. The strategic adjustment is of great significance and far-reaching impact. For the real estate development enterprises, it is difficult to do a good job in the short term, and some enterprises' tax burden will not increase in the early period of tax reform. But in the long run, the "camp to increase" policy represents the gradual improvement of the modern tax system and will certainly be the same. At the same time, it is well known that the real estate industry is the pillar of our national economy. With the rapid development of the real estate industry, the building stock increases, the pace of urbanization is accelerated, the living standard of the residents is improved, and the consumption demand of the real estate is satisfied. In order to further promote the "camp to increase" process, 2016 In May 1st, the State Council put the construction industry, the real estate industry, the financial industry and the living service industry into the pilot scale, and put the added value added tax in the new real estate into the deductible scope. The real estate industry "camp to increase" was introduced from the detailed rules to the policy implementation time, which brought new challenges to the tax planning of the real estate development enterprises. It is very fresh and important to study the impact of "camp to increase" on the tax burden of real estate development enterprises. First, this study summarizes the relevant research at home and abroad, and the related research at home and abroad is biased on the advantages of VAT, the Levy of real estate tax, and the motivation and tax effect of the real estate "camp to increase". The present situation of the real estate development enterprise and the importance in the national economy of our country, study the influence of "camp to increase" on the tax burden of the real estate development enterprise. Secondly, this study combs the related theory and literature review, analyzes the mechanism of the impact of the "camp to increase" on the real estate industry, and sets the real estate development enterprises before and after the "camp to increase". Transfer tax, urban construction tax and education fee additional, enterprise income tax and the calculation method of the difference of total tax burden; thirdly, use the method of combining theory with practice to carry out case study. Considering that the upstream industry of the real estate development enterprise involves different entry tax rates in the entry tax deduction, this paper will use different entry tax rates to analyze G Real estate development enterprises in 2014, 2015 and 2016, before and after the "camp to increase" circulation tax, urban construction tax and education fee additional, enterprise income tax and the total tax burden difference, calculation of the G real estate development enterprises to reduce the overall tax burden of the critical entry rate, thinking that it can choose a better project based on the reasonable forecast of the critical entry rate. In order to further understand the specific business composition of the real estate development enterprise and the corresponding entry tax, this paper will also analyze the specific cost and corresponding entry tax rate of the G real estate development enterprise A project in order to further understand the specific business structure of the real estate development enterprise. At the entry rate, the requirements of the entry tax rate for specific projects provide ideas for the project planning of the enterprises. Finally, this study hopes to provide some suggestions for the reasonable tax planning of the real estate development enterprises in order to effectively cope with the "increase in the camp to increase". To sum up, this study draws the conclusion that the overall tax burden of G enterprises will be reduced from 2014 to 2016. The tax rate is 6.42%, 4.29% and 5.74% respectively. With the increase of the deductible tax rate, the greater the overall tax burden of the enterprise, the higher the entry tax rate of the.G enterprise A project exceeds the enterprise's overall critical tax rate. Therefore, the G enterprise should, on the basis of the analysis of the historical data, combine with the development needs of its own strategy, and reasonably predict the future entry tax rate. The selection and planning of the project make the overall entry tax rate of the enterprise reach the target requirement and ultimately help the enterprise achieve the goal of structural tax reduction. In this study, the real estate development enterprise should make a reasonable tax planning, and manage the two-way management from income and entry tax. Secondly, the enterprise contract management should be paid attention to, and the accounting personnel should be paid attention to. In the end, the real estate development enterprises should establish and improve the internal control system. In summary, this research hopes to provide reasonable suggestions for real estate development enterprises to deal with the "increase in the camp" and to achieve structural tax reduction.

【学位授予单位】：江苏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.233.42;F812.42

【参考文献】