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“营改增”自2012年实施以来,取得的成效是有目共睹的,不仅使许多企业减轻了税负,也改善了我国的税制环境。改革历经四年多的试点后终于自5月1日起全面推开,曾经对营业税的税收贡献巨大的房地产行业势必会受到深远的影响,再这样的大背景下,房地产企业应该如何应对的问题受到了广泛关注。本文围绕其对房地产企业的开发成本和税负的影响做了简要阐述,并结合改革政策和房地产企业的现状提出了几点对策建议,对房地产企业改革后的发展具有一定的指导意义。
Since the implementation of “Camp Reform” in 2012, the achievements made are obvious to all, not only have many enterprises lightened their tax burdens, but also improved China’s tax environment. After more than four years of reform, the reform has finally started from May 1, and the real estate industry, which once contributed huge revenue to business tax, is bound to have far-reaching impact. Under such a background, how should the real estate industry cope? Has received widespread attention. This article gives a brief exposition of its influence on the development cost and tax burden of the real estate enterprises, and puts forward some countermeasures and suggestions based on the reform policies and the status quo of the real estate enterprises, which is of guiding significance to the real estate after the reform.