论营增对房地产业的税负影响分析——以万科集团为例.pdfVIP

论营改增对房地产业的税负影响分析 --以万科集团为例 摘 要 营业税改征增值税（下列简称营改增）是指之前企业在日常营业所得到的营业额征收营业税 但是在营业税改征增值税后，企业对产品和服务的买卖交易过程中，只对增值的部分缴纳税费 进 而达到减少反复纳税的程序，我国党中央、国务院，按照我国国民的经济进展趋势和国民生活水平 ，开展会议从国民根本出发做出首要决议，加速我国经济进展和财税体制的进步，减轻企业税收的 负担，能够让企业少花钱，把更多的钱投入到 新科技里面，能够让我国国民过上幸福安康的日子 ，能够促进我国房地产业的进展。作为房地产企业再减少纳税的情况下，制造出更好更优质的房地 产环境 让我国国民能过拥有舒适安逸的生活环境，房地产企业更要强化公司的治理制度，培养新 人才，努力向更高端的服务业靠齐。这篇文章以万科集团为例，在剖析营改增的国内外研究现状的 基础上，通过对国内营改增政策的研究，从流转税、所得税、企业会计核算、企业财务制度治理这几 个方面分析了我国房地产企业在“营改增”后所收到的影响，从了解万科集团的基本情况出发 对万 科集团2013- 2016年的税负进行具体测算与结果分析，得出了在“营改增”后，万科集团在会计核算、企业财会治 理等方面都产生了一定的影响和问题 结合全文并提出了相应的对策建议。 关键词 ：营改增； 房地产； 万科集团 ABSTRACT To increase business tax change paid VAT (the following abbreviation camp) refers to the enterprises in their daily business address before the turnover tax sales, but after the change in the business tax levy value-added tax, business transactions for products and services in the process, only to the value-added part of the pay of taxes and fees, and decrease the repeated tax program, the CPC central committee and the state council in China, according to the development trend of Chinas national economy and national standard of living, to carry out the meeting starting from the national basic primary resolution, set can accelerate the economic development of our country and the progress of the fiscal and taxation systems, reduce the corporate tax burden, allow enterprises to spend less, put more money into the innovation science and technology, can let the National Day to live a happy life, to promote the development of the real estate industry in our country. As the real estate enterprises to reduce tax situation, create a better, more high-quality real estate