营改增对房地产行业税负影响的调查研 究报告—以金地集团为例.docxVIP

营改增对房地产行业税负影响的调查报告 —以金地集团为例 摘 要 营改增是国内“十二五”计划中经济制度创新的关键举措，针对我国的经济发展有着深远的影响。营业税改增值税有利于我国税制与国际接轨，减轻企业税负成本的同时，减少重复征税。2016年5月，房地产业等融入营改增的范围。所以，基本实现了增值税针对服务以及产品的全覆盖，打通了增值税抵扣链条。本文经过针对房地产公司营改增策略的说明以及研究，阐述了营改增的作用以及背景，分析了营改增对房地产业会计处理和税务方面的影响。文章用理论研究与案例分析相结合的方法，以金地集团为例，通关对其营改增前后的财务报表的大量数据的分析进行整合，验证营改增前后金地集团的税负变化，并针对营改增存在的问题提出了对应的解决措施。 关键字： 营改增 房地产开发企业 金地集团 会计处理 税负变化 Abstract The reform of the camp has become a major measure for the economic system reform in the national “Twelfth Five-Year Plan” and has far-reaching impact on China’s economic development. The change of business tax to value-added tax is conducive to the integration of Chinas tax system with the international standard, reducing the tax burden of enterprises and reducing the double taxation. In May 2016, the real estate industry joined the ranks of the camp. Since then, the full coverage of goods and services by VAT has been basically achieved, and the VAT deduction chain has been opened. Through the interpretation and analysis of the real estate industry reform policy, this paper discusses the background and significance of the reform of the camp, and analyzes the impact of the camp reform on the accounting treatment and taxation of the real estate industry. The article uses the combination of theoretical research and case analysis. Taking Gemdale Corporation Group as an example, the customs clearance integrates the analysis of the large amount of data of the financial statements before and after the reform of the business, and verifies the tax burden changes of the Gemdale Group before and after the reform. The problems existing in the reform of the camp have raised corresponding solutions. Key words： replace business tax with value-added tax; real estate development company; Gemdale Corporation; accounting treatment; tax change 目 录 TOC \o 1-2 \u 1．绪论 1 1.1 研究背景与意义 1 1.2 文献综述 1 1.3 研究方法 2 2．“营改增”概述 3 2.1 “营改增”的概念及内容 3 2.2 “营改增”的重要性 3 3．“营改增”对房地产行业税负的影响 4 3.1 房地产业的定义及经济地位 4 3.2 房地产“营改增”政策的概况 4