论文部分内容阅读
自从我国财政部和税务总局于2012年1月1日起,在上海交通运输业和部分现代服务业开展营业税改增值税试点开始,货物劳务税收制度改革正式拉开帷幕,“营改增”在交通运输以及社会服务等行业就取得了非常大的成效,随着“营改增”的不断推广,自2016年5月1日起,建筑行业、金融业、房地产业等与生活息息相关的服务行业都逐渐完成了“营改增”。这其中营改增对房地产企业税额的影响是比较大的,因此本文此次主要针对营改增对房地产企业的影响进行系统性的分析研究。
Since January 1, 2012, China’s Ministry of Finance and the State Administration of Taxation have started the pilot reform of business tax reform and VAT in Shanghai’s transportation industry and some modern service industries. The reform of the tax system for goods and services was officially launched, “In the transport and social services industries have achieved great results, with the ” battalion change “continue to promote, since May 1, 2016 onwards, the construction industry, finance, real estate and other life The related service industries have gradually completed the ”battalion change". Among them, the impact of the tax increase on real estate business tax is relatively large, so this article mainly analyzes the impact of tax reform on real estate enterprises.