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2015年是十二五规划的收官之年,而中央此前就已经明确了完成“营改增”税制改革任务的时间节点,十二五期间必须完成此项任务,2015年便是此项任务的收官之年。中央特别提出,还未开展此项工作的房地产业2015年必须完成“营改增”工作。实行“营改增”的初衷是降低企业的税收负担,但是由于房地产业的特殊性,“营改增”也许会给房地产业带来新的税务风险。本文从“营改增”的实施背景入手,分析总结了“营改增”对房地产业的影响,并结合房地产业的实际,提出了为应对“营改增”带来的风险,房地产业可以采取的应对措施。
2015 is the closing year of the 12th Five-Year Plan, and the Central Government has already clearly defined the timeline for completing the task of reforming the “tax reform” tax reform system during the 12th Five-Year Plan period. This is the year 2015 The task of ending the year. In particular, the Central Government has proposed that the real estate industry that has not yet started this work must complete the work of “reforming the battalion” in 2015. However, due to the particularity of the real estate industry, “tax reform” may bring new tax risks to the real estate industry. This article starts from the background of implementation of “battalion change ”, analyzes and summarizes the impact of “batches change ” on the real estate industry, combined with the real estate industry, put forward to bring The risk that the real estate industry can take countermeasures.