6442营改增对地产企业的影响及应对——以万科为例.docVIP

西南交通大学希望学院 本科毕业论文正文 题目：营改增对房地产企业的影响及应对 ——以万科为例 学生姓名：*** 系 （部）：商学院会计（或商务）系 年 级：2012级 专 业：**** 学 号：*** 指导教师：*** 二〇一七年四月二十九日 PAGE 2 PAGE 2 摘要及关键词 摘要：所谓营改增就是营业税改增值税，从本质上来说，营业税改增值税的根本目的并不仅仅是为了减税，而是在于避免各个行业中出现反复征税的现象。从目前各地试点营改增的情况和效果来看 ，改革中取得了成功的经验，也暴露出一些涉税问题。营改增税制的制定和实施，将会对我国税收体制的健全起到一个明显的推动作用，进而促进我国市场经济的健康发展。然而，营改增并非完美无缺，其在国内的政策推进也催在一定的问题。本文在分析营改增的国内外背景的基础上，通过对国内营改增政策推进的跟踪研究，对最近的营改增政策内容进行剖析，指出目前营改增对房地产企业发展的影响，并以万科集团为例，进一步分析了营改增税制改革对房地产企业的税负影响和存在问题，并提出了相应的改革建议。 关键词：营改增税制；房地产；万科地产 PAGE PAGE 2 Abstract and Key words Abstract: The so-called replacing business tax with value-added tax(VAT) is the business tax reform VAT, in essence, the fundamental purpose of value added tax is not only for tax cuts, but to avoid double taxation phenomenon in various industries. From the current pilot around the camp changed to increase, the situation and the effect, the reform has achieved successful experience, but also exposed some tax issues. Camp changed to increase is a kind of tax cuts, it can create a more favorable tax environment for the enterprises in various industries, to promote the sustained and stable development of Chinas economy is also of great significance. For the countrys tax reform, camp changed to increase is an integral part of it. The development and implementation of the camp to increase tax system will play a significant role in promoting the sound development of Chinas tax system, and then promote the healthy development of Chinas market economy. However, replacing business tax with value-added tax(VAT) is not the pink of perfection itself also has its advantages and disadvantages, there is, the replacing business tax with value-added tax(VAT) the implementation of practical significance in the analysis of replacing business tax with value-added tax(VAT)tax reform background and the disadvantages of the two tax systems on the basis of further analysis of replacing business tax with value-added tax(VAT) tax reform on different industry tax