“营改增”对房地产业的税负影响分析

发布时间：2018-03-19 00:02

本文选题：“营改增”　切入点：房地产业　出处：《广东财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：作为国家供给侧改革中重要的一环,“营改增”具有十分重大的意义。2016年5月1日全面实施“营改增”到如今,房地产业税收制度发生重大变化,房地产企业税负势必也将受到影响,基于此,本文主要着眼于房地产企业税负影响分析,结合“营改增”后房地产业在现实中的困境,研究“营改增”对房地产业的现实影响。本文首先简要梳理介绍了房地产业营业税以及增值税税收制度在我国的发展进程,通过分析得出我国营业税税收制度制定过早,税收制度相对而言比较繁琐,增加了税务部门的征管成本,同时“营改增”前房地产业流转环节的税种存在交叉的现象,重复征税的现象比较严重,从而加重了税负,严重不利于房地产业的发展,这些都显示出了“营改增”的必要性和迫切性。在对“营改增”的原因进行分析后,接着通过数学模型研究“营改增”对房地产业税负影响的主要因素,得出主要因素在于可抵扣产品和服务成本占总成本的比重,并从理论上论证了“营改增”对房地产业具有减负效应,同时本文还分别从名义税负和税负的转嫁效应两个方面分别探讨“营改增”对房地产企业的税负影响。最后,本文选取“营改增”后有关部门公布的税收数据,分析“营改增”后房地产开发企业的税负水平,从而验证了前文的结论的正确性,并且根据前文理论分析结合房地产业在“营改增”后遇到的现实问题为房地产企业提出应对“营改增”的方法,并提出相应建议,开展合理的纳税筹划,从而使企业降低自身税负水平。
[Abstract]:As an important part of the national supply-side reform, "business reform and increase" is of great significance. In May 1st 2016, the tax system of real estate industry has changed greatly. The tax burden of real estate enterprises is bound to be affected. Based on this, this paper mainly focuses on the analysis of the tax burden of real estate enterprises, combining with the plight of the real estate industry after "business reform and increase". This paper first briefly introduces the development process of the real estate business tax and value-added tax system in our country, and draws the conclusion that the business tax tax system of our country is prematurely formulated through the analysis. The tax system is relatively cumbersome, which increases the cost of tax collection and management. At the same time, there is a cross phenomenon in the circulation of real estate industry before the "business reform and increase", and the phenomenon of repeated taxation is relatively serious, thus increasing the tax burden. This is not conducive to the development of the real estate industry, which shows the necessity and urgency of "business reform and increase". Then through the mathematical model to study the main factors which affect the tax burden of real estate industry, the main factor is the proportion of deductible product and service cost to the total cost. At the same time, this paper discusses the impact of "business reform and increase" on the tax burden of real estate enterprises from the two aspects of nominal tax burden and tax burden transfer effect. This paper selects the tax data published by the relevant departments after the "business reform and increase", analyzes the tax burden level of the real estate development enterprises after the "business reform and increase", thus validates the correctness of the previous conclusions. And according to the above theoretical analysis, combining with the real estate industry after "business reform and increase", the paper puts forward the methods to deal with the "business reform and increase", and puts forward the corresponding suggestions to carry out reasonable tax planning. So that enterprises reduce their own tax burden level.
【学位授予单位】：广东财经大学
【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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