房地产业“营改增”税率选择问题思考

发布时间：2019-01-26 19:40

【摘要】：房地产业作为我国经济发展中的重点行业,对其实施"营改增"已是大势所趋,然而,房地产业的特殊性决定了其在"营改增"的过程中存在着诸多需要探讨的问题,税率选择即是其一。本文首先分析了房地产业"营改增"的必然性,然后通过数理推导和数据分析的方式研究了房地产业"营改增"后的税率选择。结果表明,房地产业"营改增"后选择11%的税率是合适的,有助于实现房地产业整体税负的降低。
[Abstract]:As the key industry in the economic development of our country, it is the trend of the times for the real estate industry to carry out the "business reform and increase". However, the particularity of the real estate industry determines that there are many problems that need to be discussed in the process of the "business reform and increase". Tax rate choice is one. This paper first analyzes the inevitability of the real estate industry's "business reform and increase", and then studies the tax rate selection after the real estate industry's "business reform and increase" through mathematical derivation and data analysis. The results show that the 11% tax rate is suitable for the real estate industry, which is helpful to reduce the overall tax burden of the real estate industry.
【作者单位】：无锡万达商业广场投资有限公司;常州信息职业技术学院;
【分类号】：F812.42;F299.23

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