房地产“营改增”运营探讨

发布时间：2018-04-12 17:38

本文选题：房地产 + 营改增　；参考：《当代经济》2016年26期

【摘要】：房地产是现今社会的"最终消费品",对社会财富积累沉淀的同时,也是国家目前最主要的税收来源。2016年5月1日"营改增"在全国全面推广,各行各业均在思考其对行业、企业税负的影响,以及如何更好的利用"营改增"带来的机遇与迎接"营改增"带来的挑战。房地产作为我国改革开放30年来经济发展的主要驱动行业之一,"营改增"必然对其带来巨大影响。房地产行业在开发建设、持有自营及转让销售环节均涉及营业税缴纳,因此对房地产进行"营改增"运营探讨具有重要意义。本文在简单介绍"营改增"的基础上,着重阐释了"营改增"对房地产带来的影响以及如何应对影响这两方面,希望对房地产行业的税务筹划有所启示。
[Abstract]:Real estate is the "final consumer goods" of today's society. It accumulates and precipitates social wealth and is also the most important tax source for the country at present. On May 1, 2016, "Business Reform and increase" has been widely promoted throughout the country, and all kinds of industries are thinking about their respective industries.The impact of tax burden on enterprises, and how to make better use of the opportunities brought about by "business transformation and increase" and to meet the challenges brought by "business transformation and increase".Real estate, as one of the main driving industries of economic development in the past 30 years of reform and opening up in China, is bound to have a great impact on it.In the development and construction of the real estate industry, the business tax payment is involved in the chain of ownership and sale, so it is of great significance to discuss the operation of the real estate industry.On the basis of a brief introduction of "business reform and increase", this paper emphatically explains the impact of "business reform and increase" on real estate and how to deal with these two aspects, hoping to enlighten the tax planning of real estate industry.
【作者单位】：浙江新中梁房地产开发有限公司;
【分类号】：F812.42;F299.23

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