房地产业实施“营改增”的减税效应分析

发布时间：2018-04-22 03:29

本文选题：房地产业 + “营改增”　；参考：《中国财政科学研究院》2017年硕士论文

【摘要】：在我国实行税制改革以来,尤其是营业税改为增值税,不少企业纷纷受到了影响,利弊均有,对于房地产这一特殊性的行业来说,影响也是极大。“营改增”之后,对于房地产业来说可以避免重复征收的情况,能够为企业减少税额,最大化的保障企业的利润。但有一点要注意的就是房地产行业由于自身的特点,如项目开发周期相对来说较长,需要的融资成本较高,投入的资金也比较大等,让房地产企业一时之间很难适应“营改增”这一政策。因此,本文主要的研究内容是“营改增”对房地产行业的减税效应,通过对比“营改增”前后的税收计算方式,对房地产业的税负进行分析,然后通过以具体的房地产企业为例,进一步分析“营改增”后企业的减税效应。最后,针对“营改增”减税过程中存在的问题,提出相关的建议,以期本次课题的研究能够为我国房地产企业在税制改革方面提供一定的参考。论文的绪论部分,是本文的理论基础,主要介绍了本文的选题背景、选题意义,国内外研究现状和文献评述,论文主要研究思路和方法还有相应的创新点和存在的不足之处。论文也介绍了我国房地产业的税收情况,首先对房地产业的税收特征进行阐述;其次是从经营范围和业务流程两方面概述房地产业的经营特征。另外从营业税的政策规定和存在的问题去分析房地产业“营改增”前的税制情况,以及描述了“营改增”后的最新税收政策。在论文关于分析房地产业“营改增”的减税效应部分,分别从减税情况、计算方式以及税负方面进行分析。接着对房地产业“营改增”减税效应通过具体的实例进行分析,以F公司的一个项目为例子,首先介绍F公司,其次是分析营业税下F公司税负,然后分析增值税下F公司税负,最后比较分析“营改增”对F公司的影响,通过运用对比分析的方法验证“营改增”对房地产企业的减税效应。但是,个别房地产公司“营改增”后也存在一些问题,主要包括税负可能不减反增、资金成本上升等,论文也对出现的问题提出应对的建议,如房地产企业应重视发票的管理、规范财务的管理、主动适应新政策的变化、运用合理的方式减低成本等,房地产企业应跟上“营改增”税收减负的步伐,规避税收的风险,论文最后对房地产业“营改增”的减税效应进行了总结。
[Abstract]:Since the implementation of the tax system reform in China, especially the business tax has been changed into VAT, many enterprises have been affected, both advantages and disadvantages. For the special property of the real estate industry, the impact is also great. After the "camp to increase", the real estate industry can avoid re expropriation of the situation, can reduce the tax amount for the enterprise, maximization But one thing is to pay attention to the real estate industry because of its own characteristics, such as relatively long project development cycle, higher cost of financing and more investment, so that it is difficult for real estate enterprises to adapt to the "camp and increase" policy. Therefore, the main research content of this article is The tax reduction effect of "camp to increase" on the real estate industry, by comparing the tax calculation before and after the "camp to increase", analysis the tax burden on the real estate industry, and then by taking specific real estate enterprises as an example, further analysis the tax reduction effect of the enterprise after the "camp to increase". In order to provide some reference for the tax reform of real estate enterprises in our country, the introduction part of this paper is the theoretical basis of this paper. It mainly introduces the background of this paper, the significance of the topic, the present status and literature review at home and abroad, and the main research ideas and methods of the paper, as well as the methods and methods. The paper also introduces the tax situation of real estate industry in our country, first expounds the tax characteristics of real estate industry; secondly, it summarizes the characteristics of the real estate industry from two aspects of the operating scope and business process, and analyses the real estate industry from the policy regulations and the existing problems of the business tax. The current tax policy of "camp to increase" and the latest tax policy after the "camp to increase" is described. In this paper, the analysis of tax reduction, calculation and tax burden of the "camp to increase" in the real estate industry is analyzed. Then, the effect of tax reduction on the "increase of the camp" in the real estate industry is carried out through concrete examples. Analysis, take a project of F company as an example, first introduce F company, then analyze the tax burden of F company under the business tax, then analyze the tax burden of F company under VAT, finally compare and analyze the influence of "camp to increase" to F company, and verify the tax reduction effect of "camp to increase" to real estate enterprise by means of comparative analysis. But, individual room There are some problems in the real estate company, including the increase in the tax burden and the increase in the cost of the capital. The paper also puts forward some suggestions on the problems arising, such as the real estate enterprises should pay attention to the management of the invoice, standardize the financial management, adapt to the changes of the new policy and reduce the cost in a reasonable way, and reduce the cost in a reasonable way. The production enterprises should keep pace with the tax burden reduction of "camp to increase" and avoid the risk of tax revenue. Finally, the paper summarizes the tax reduction effect of "camp to increase" in real estate industry.

【学位授予单位】：中国财政科学研究院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.23;F812.42

【参考文献】