会计学论文 “营改增”对房地产业的效应分析

“营改增”对房地产业的效应分析

——以保利集团为例 [摘要]从2016年5月1日起，国家全面推开“营改增”试点，将房地产业纳入“营改增”试点行列。在研究目标企业的基本情况、房地产行业概况的基础上进行“营改增”的影响分析。基于“营改增”和“去库存”的双重政策的视角下，对保利集团的税负、成本情况和利润进行理论和数据分析，得出“营改增”后对房地产企业的影响。同时，根据“营改增”对各线城市的影响，分析出企业应在各线城市中的相应措施。通过分析“营改增”对房地产企业的效应分析，更好地推动企业转型升级以及房地产市场的健康发展。

[关键词]“营改增”；房地产企业；税负；影响分析

Analysis of the Effect of VAT on Real Estate

- Poly Group as an Example Abstract：Since May 1, 2016, the state has comprehensively pushed forward the reform of VAT, and incorporated the real estate industry into the pilot reform of VAT. In the study of the basic situation of target enterprises, the real estate industry on the basis of the VAT impact analysis. Based on the theory of "tax reform" and "reducing their unsold homes", this paper analyzes the tax burden, cost and profit of Poly Group, and obtains the influence on the real estate enterprise. At the same time, according to the VAT on the impact of the city line, the analysis of enterprises in the line should be the corresponding measures in the city. Through the analysis of the VAT on the real estate business effects analysis, to better promote the transformation and upgrading of enterprises and the healthy development of the real estate market.

Keywords：VAT；Real estate enterprises；Tax burden；Impact Analysis

目录

1 房地产业“营改增”的相关理论 (1)

1.1 房地产业营业税征收情况 (1)

1.2 “营改增”的定义与影响 (2)

1.3 房地产业增值税征收情况 (3)

2 保利集团的“营改增”财务绩效分析 (3)

2.1 保利集团的简介 (3)

2.2 保利集团“营改增”分析 (3)

3“营改增”后对房地产业的效率分析 (7)

3.1 “营改增”对一、二线城市的效率分析 (7)

3.2 “营改增”对三、四线城市的效率分析 (8)

总结 (9)

参考文献 (10)

致谢 (11)