营改增对房地产企业税负的影响研究 财务会计管理专业.docx

营改增对房地产企业税负的影响研究 摘要 增值税和营业税是中国的主要税种，在五年前，即2016年劳动节，中国就全面推动营业税改增值税的试点工作，并且范围不断扩大，涉及到了多个行业，如：房地产、建筑业、服务业等等。随着营改增的不断推进,有助于减少流转税和附加税。促进企业进行改革,以减轻企业的企业税负,提高企业的运营能力,促进企业发展。 因此,本文根据当前国家发展背景，介绍了现状，并对研究内容进行更深层次的研究；其次,介绍了营业税、增值税的概念以及特点;以信达地产为例,对信达地产营改增前后税负测算及信达地产A项目营改增前后税负差异进行分析,并对信达地产营改增之后所面临的问题以及解决措施,最后为房地产企业应对营改增税负变化的发展建议。 关键词:营改增;房地产企业;税收筹划;税负变化 Research on the Impact of VAT Reform on the Tax Burden of Real Estate Enterprises Abstract Business tax and value-added tax are the two main taxes in China. Since May 1,2016, China has fully pushed forward the pilot point of camp reform and increase, and brought the construction industry, real estate industry, financial industry and life service industry into the pilot point of camp reform and increase. With the continuous promotion of camp reform and increase , it will help to reduce turnover tax and additional tax. To promote the reform of enterprises in order to reduce the tax burden of enterprises, improve the operational ability of enterprises, and promote the development of enterprises. Therefore, this paper first expounds the research background and significance, introduces the research content and; secondly, introduces the concept and characteristics of business tax and value-added tax; taking Cinda real estate as an example, to Xinda real estate camp Before and after the tax burden calculation and Xinda real estate A project before and after the tax burden difference analysis, and Xinda real estate reform increase after the problems and solutions, Finally, for the real estate enterprises to deal with the business reform increase tax burden change development recommendations. Keywords: business tax reform; real estate enterprises; tax planning; tax burden changes 目 录 一、绪论1 （一）研究背景及意义1 （二）研究内容与方法1 1.研究内容1 2.研究方法2 二、概念界定及相关理论2 （一）营业税的概念及特点2 （二）增值税的概念及特点2 （三）营改增的概述3 三、从理论上探讨营改增对房地产企业税负产生的影响3 四、营改增对信达地产的税负影响分析7 （一）信达地产股份有限公司的基本情况7 （二）信达地产营改增前后税负测算7 （三）信达地产A项目营改增前后税负差异的分析12 1.A项目情况分析12 2.A项目营改增前后税负差异分析15 五、营改增后信达地产面临的问题及对策16 （一