房地产“营改增”之我见
发布时间：2019-03-14 17:51
【摘要】：房地产营业税改征增值税关乎每个房产交易者的税负变化,同时也关乎整个房地产市场的走向。本文通过对房地产交易营改增后,纳税人营业税与增值税税负情况的对比,以及对影响房地产价格的因素变化对投机性投资的影响,分析得出在试点之后纳税人税负微降,同时对抑制投机性投资需求调节力度不够的结论。
[Abstract]:The change of real estate business tax to VAT is related to the change of tax burden of every real estate trader and the trend of the whole real estate market. In this paper, after the increase of real estate transaction, the tax burden of taxpayers is compared with that of value-added tax, and the influence of the change of real estate price on speculative investment is also analyzed. The results show that the tax burden of taxpayers will fall slightly after the trial, and that the tax burden of taxpayers will decrease slightly after the trial. At the same time to restrain speculative investment demand adjustment intensity is insufficient conclusion.
【作者单位】： 山西财经大学财政金融学院;
【分类号】：F812.42;F299.23
，
本文编号：2440221
[Abstract]:The change of real estate business tax to VAT is related to the change of tax burden of every real estate trader and the trend of the whole real estate market. In this paper, after the increase of real estate transaction, the tax burden of taxpayers is compared with that of value-added tax, and the influence of the change of real estate price on speculative investment is also analyzed. The results show that the tax burden of taxpayers will fall slightly after the trial, and that the tax burden of taxpayers will decrease slightly after the trial. At the same time to restrain speculative investment demand adjustment intensity is insufficient conclusion.
【作者单位】： 山西财经大学财政金融学院;
【分类号】：F812.42;F299.23
，
本文编号：2440221
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