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随着经济发展水平的不断提高以及社会的进步,以往存在的营业税税收政策已经无法有效适应当前社会经济形式的发展,所以,我国实施推行了“营改增”税收政策,将原来的营业税改为增值税,改善了我国的总体税收环境,有利于降低建筑房地产业在生产中出现的重复征税现象,对建筑房地产业的发展有着重要的影响。基于这样的认识,本文通过对营业税改征增值税在建筑房地产业中实施的必要性进行探究,并具体的分析营业税改征增值税对建筑房地产业的综合税负影响。
With the continuous improvement of the level of economic development and social progress, the pre-existing business tax revenue policy has been unable to effectively adapt to the current social and economic development. Therefore, China implemented the “tax reform” policy, the original sales tax To VAT, improving our overall tax environment is conducive to reducing the construction of real estate in the production of double taxation phenomenon, the construction of real estate has an important impact on the development. Based on this understanding, this article explores the necessity of introducing VAT into the construction real estate industry and analyzes the impact of the VAT reform on the comprehensive tax burden of the construction real estate industry.