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随着交通运输业和部分现代服务业“营改增”的试行,房地产建筑行业实行“营改增”也势在必行。由于房地产建筑行业生产链较长、生产步骤复杂,“营改增”政策对房地产项目的影响也尤为重大,合理评估“营改增”所带来的风险,房地产开发企业需要未雨绸缪,做好风险管控,合理进行税收筹划工作。本文在“营改增”的理论基础上,深刻分析了“营改增”政策对房地产企业税负、开发成本及企业会计核算的影响,并提出了应对“营改增”政策所带来的风险的对策,以促进房地产企业税负及开发成本的降低,促进房地产开发企业的健康快速发展。
With the piloting of the transportation industry and part of the modern service industry in the “tax reform”, it is also imperative for the real estate construction industry to implement the “tax reform”. Due to the long production chain of the real estate construction industry and complicated production steps, the impact of the policy of “increasing revenue and increasing tax revenue” on real estate projects is particularly significant. To properly assess the risks brought about by the “tax reform,” real estate developers need to take precautions , Do a good job of risk management and control, and conduct tax planning work reasonably. On the basis of the theory of “increasing profits and increasing profits”, this article profoundly analyzes the impact of “increasing taxes and increasing taxes” on the tax burden, development costs and corporate accounting of real estate enterprises, "The policy risks brought by countermeasures to promote real estate tax burdens and development costs, and promote the healthy and rapid development of real estate development enterprises.