营改增对房地产企业的影响.pdfVIP

营改增对房地产企业的影响 摘要：生产改革是中国生产增值税改革为消费增值税改革的又一重大突破和发展， 是深化中国财税体制改革的新时期。标志着我国税收制度简单化，结构合理化和 制度方向国际化。随着增值税改革进一步的完善，增值税增加以后，增值税征收 的范围将扩大至现行营业税税业，最终将覆盖生产服务的各个环节，税收制度将 成为历史。截至 2014 年 4 月 1 日，增幅一直是行业实施阶段的一部分，根据计 划估计，2015 年营业税改增值税可能得到充分实施。 我首先通过对房地产业的情况进行预测和分析，相关理论和假设的界定，在 此基础上，将税收理论知识和企业税收实际结合，以万科企业 2013 年度报告作 为主要数据，通过假设万科在缴纳增值税后转让房地产，而不是实施现在实行的 营业税，进行更加合理的数据分析，生产万科营增加到 2013 年的模拟利润声明 中，计算万科在营前后增加的总税额和利润的变化。分析结果后，有关部门在落 实房地产业务增加税率时需要注意问题提供了一些意见。对于房地产业务本身， 可以在税收改革中稳步过渡，然后抓住机遇发展更加快速，对于营改增的进一步 发展以及财税制度具有重要意义。 关键词：相关的理论；对房地产的影响；改革的建议 Title Abstract:Production reform is another major breakthrough and development of China s production VAT reform for consumption VAT reform, which is a new period for de epening the reform of Chinas fiscal and taxation system. Marking the simplification o f Chinas tax system, structural rationalization and institutional direction of internation alization. With the further improvement of value-added tax reform, VAT will increase, the scope of value-added tax levy will be extended to the existing business tax, and ul timately will cover all aspects of production services, tax system will become history. As of April 1, 2014, the increase has been part of the implementation phase of the ind ustry, according to the plan estimates, 2015 business tax VAT may be fully implement ed. I first through the real estate industry to predict and analyze the situation, the relevant theory and assumptions defined on this basis, the tax theory knowledge and corporate tax practical combination of Vanke Enterprises 2013 annual report as the main data, b y assuming Vanke in the payment VAT after the transfer of real estate, rather than the implementation of the current implementation of the business tax, a more reasonable d ata analysis, production Vanke camp increased to the simulation statement in 2013, th e calculation of Vanke in the camp before ,after the increase in total tax and