营改增对贵州省房地产企业税负影响的理论与实际分析.docxVIP

PAGE 14 目 录 TOC \o 1-3 \h \z \u 引言 2 一、营改增对贵州省房地产企业税负影响的理论分析 3 （一）营改增前后贵州省房地产企业流转税税负影响分析 3 （二）营改增前后贵州省房地产企业所得税税负影响分析 3 （三）营改增前后贵州省房地产企业总体税负影响分析 4 二、营改增对贵州省房地产企业税负影响的实际分析 4 （一）贵州省A项目开发经营相关数据 4 （二）营改增前的税负情况 5 （三）营改增后的纳税情况 6 （四）营改增后的税负影响分析 6 三、贵州省房地产企业应对措施建议 8 （一）提高纳税意识，规范进项管理 8 （二）妥善处理好初期税款抵扣问题 9 （三）转变经营模式，缓解企业的资金短缺问题 9 （四）深入和掌握相关政策，提高会计核算质量 10 （五）进一步完善财务管理制度，做好税收筹划 10 结论 11 参考文献 13 致 谢 14 摘 要：从2016年5月1日起，我国全面实施营改增，将营改增试点范围扩大到建筑业、房地产业、金融业、生活服务业，允许新增不动产进项税额从增值税销项税额中抵扣。原有增值税与营业税的交叉征收进一步得到解决，增值税进项税额抵扣链条更加完善。但由于不同行业的不动产沉淀成本高低不同，不同企业盈利能力的差别和企业经营方式的多样化，营改增的实施对不同行业的税负影响是不同的。文章主要是针对营改增中房地产业的最新政策，运用投入产出分析方法，以贵州省房地产企业为例分析营改增对房地产行业的税负影响，然后提出完善房地产市场税收制度，合理引导房地产消费的对策建议。 关键词：营改增；房地产企业；税负；贵州省 Abstract： From May 1, 2016 onwards, Chinas full implementation of replacing business tax with value-added tax(VAT), will be replacing business tax with value-added tax(VAT) to expand the scope of the pilot to the construction industry and real estate industry, financial services, life services, allowing new real estate tax from VAT output tax. The cross expropriation of the original VAT and business tax is further solved, and the value-added tax deductible chain is more perfect. However, due to the difference between the cost of real estate settlement in different industries, the difference of profitability of different enterprises and the diversification of business modes, the impact of business transformation and increase on the tax burden of different industries is different. This paper is mainly aimed at replacing business tax with value-added tax(VAT) real estate industrys new policy, using the input-output analysis method, the real estate enterprises in Guizhou province for analysis to increase tax impact on the real estate industry business cases, and then put forward the improvement of the real estate market tax system, countermeasures and suggestions to guide rational consumption of real estate. Keywords： Camping and increas