营改增”对万科房地产企业财务的影响及对策.docxVIP

目 录 摘要 1 关键词 1TOC \o 1-3 \h \u 引言 2 1 “营改增”政策的概念及意义 2 1.1 “营改增”政策的概念 2 1.2 “营改增”政策推出的意义 2 1.2.1 “营改增”为税制改革积累经验 2 1.2.2 减少重复计税缓解企业压力 3 1.2.3 限制偷税漏税行为 3 1.2.4 促进第三产业的高速成长 3 2 “营改增”对房地产企业财务管理的影响 4 2.1 房地产业的范围界定及适用的增值税政策 4 2.2 “营改增”政策下对房地产企业财务核算的情况 4 2.2.1 “营改增”政策对房地产企业会计处理的影响 4 2.2.2 “营改增”政策对房地产企业会计核算的影响 5 2.3 “营改增”政策对房地产企业税负的影响 5 3 案例分析——以万科为例 6 3.1 企业概况 6 3.2“营改增”对万科房地产财务核算的影响 6 3.3“营改增”对万科房地产税负的影响 9 4 房地产企业应对“营改增”政策的策略建议 10 4.1 加强增值税发票管理 10 4.2 利用政策，做好税务筹划 11 4.3 加强财务和税务的内部控制 11 4.4 提高企业自身综合素质 12 4.5 提高企业的资金管理水平 12 5 结论 13 参考文献 14 PAGE PAGE 18 “营改增”对万科房地产企业财务的影响及对策 摘 要：“营改增”解决了我国房地产业的税收问题，促进了我国经济的发展，对产业的发展和企业的利润产生了重大影响。本文分析了其实现的背景。其次，分析了该政策的概念和实施意义，指出实施“营改增”对我国经济发展具有巨大的推动作用。然后运用归纳法等方法，本文研究了“营改增”对房地产企业财务管理所带来的影响。此外，还采用了案例分析的方法，分析了万科集团在营业税改征增值税前后财务管理的影响。最后，对房地产企业如何应对以增值税代替营业税的冲击提出了建议。 关键词：营改增；房地产企业；财务管理 The influence of Business Reform and increase on the Finance of Vanke Real Estate Enterprises and its Countermeasures Abstract: business-to-increase has solved the tax problem of Chinas real estate industry, promoted the development of Chinas economy, and had a significant impact on the development of the industry and the profits of enterprises, therefore, the study of the impact of business-to-increase on the profits of the real estate industry is of great significance. This paper makes a corresponding analysis of the background of the growth of the battalion and the research situation of the relevant scholars. Secondly, the concept and implementation significance of the policy are analyzed, and it is pointed out that the implementation of business-to-increase will play a great role in promoting Chinas economic development. Secondly, the inductive method is used to study the impact of business to increase on the financial management of real estate enterprises. In addition, the case analysis method is also used to analyze the impact of financial of vanke group before and after the change of business-to-