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“营改增”是2011年由国务院批准经国家税务总局和财政部门联合下发的国家税收改革政策,“营改增”具有重要的革命意义。由于“营改增”政策在试点取得了良好的效果,我国政府开始加大对“营改增”的工作进行革新。伴随着社会经济的不断发展,我国政府必须对房地产企业的财政与税收的相关政策进行有效地调整以适应不断变化的经济形势,进而促进我国企业不断发展与进步。因此,就“营改增”政策对房地产企业税收的影响以及对策的筹划进行了简单的分析和思考,提出了一些相关的参考意见。
“Business tax reform ” is approved by the State Council in 2011 by the State Administration of Taxation and the financial sector jointly issued by the state tax reform policy, “business to change ” has an important revolutionary significance. Due to the favorable results achieved by the pilot program of “reform of camps,” our government started to reform more and more the work of “reforming camps and increasing profits.” With the continuous development of social economy, our government must adjust the fiscal and tax policies of the real estate enterprises effectively to adapt to the changing economic situation and promote the continuous development and progress of Chinese enterprises. Therefore, this paper makes a simple analysis and reflection on the influence of the policy of “changing the battalion into increasing taxes” on the taxation of real estate enterprises and the planning of countermeasures, and puts forward some relevant suggestions.