房地产企业应对营改增的对策研究.docxVIP

PAGE 郑州大学西亚斯国际学院 本科毕业论文 题 目 房地产企业应对营改增的对策研究 指导教师 职称 学生姓名 学号 专 业 班级 院 （系） 完成时间 房地产企业应对营改增的对策研究 PAGE IV 房地产企业应对营改增的对策研究 摘　　要 房地产行业作为我国整个国民经济的支柱性产业，与几乎每个人的生活息息相关，而房地产企业作为目前国内营业税中占了超过三分之一的主要税收来源，其“营改增”可以说是最引发公众关注的焦点之一，也是“营改增”整体进展中不可忽视的关键部分。本文希望通过分析“营改增”对房地产企业的影响机制和影响状况，从微观层面集中研究探索房地产企业在“营改增”背景下的生存和发展，以企业的视角考虑“营改增”将会给房地产企业带来的变化和影响，从而更好地思考企业如何生存、如何更好地应对的问题，希望借此能够为房地产企业提供有效的参考意见。 关键词：房地产企业 营改增 流转税 税负  Real Estate EnterprisesCountermeasure Research on Business Reform and Increase Abstract As the pillar industry of the whole national economy, the real estate industry is closely related to the life of almost everyone. As the main source of tax in the domestic business tax, real estate enterprises account for more than one third of the total revenue. Its business-to-business increase can be said to be one of the focuses of public concern, and it is also a key part of the overall progress of business-to-business increase. This paper hopes to analyze the influence mechanism and situation of business-to-increase on real estate enterprises, and focus on the survival and development of real estate enterprises under the background of business-to-increase from the micro-level, and consider the changes and impacts that business-to-increase will bring to real estate enterprises from the perspective of enterprises, so as to better think about how to survive and how to better deal with the problems of enterprises. I hope this can provide effective reference for real estate enterprises. KEY WORDS: real estate enterprises to increase turnover tax burden  目　录 TOC \o 1-3 \h \z \u 摘　　要 I Abstract II 前言 1 1.“营改增”对房地产企业的影响 2 1.1房地产企业“营改增”后的现状分析 2 1.2“营改增”对房地产企业的影响 2 2.“营改增”对房地产企业发展的制约问题 7 2.1“营改增”后流转税税负变化及企业管控问题 7 2.2土地成本抵扣及比率问题 7 2.3建安、材料成本管理与成本传导管理问题 8 3.“营改增”制约房地产企业的原因 9 3.1土地成本无法抵扣进项税，导致房企税负提高