我国房地产业“营改增”存在的问题与对策

我国房地产业“营改增”存在的问题与对策

内容摘要

随着经济的不断发展，市场经济结构以及经济发展方式发生着巨大的改变，“营改增”政策顺时而行，在很大程度上起到了推动经济发展的作用。“营改增”政策对各行业企业的会计核算以及财务管理方面有着极大影响，一方面“营改增”政策的实施会促使部分企业实现结构性的减税，另一方面也会使得一些企业的税负增加。2016年5月1日，房地产行业纳入“营改增”范围，房地产作为我国支柱产业之一，“营改增”对房地产的影响极大，在此环境下，本文将以房地产行业为例，探析房地产行业中“营改增”存在的问题与对策。

文章首先介绍了研究背景、研究意义以及国内外文献综述，为后文的研究奠定基础；其次，对“营改增”进行了详细的论述，以为后文的数据分析提供理论支持；再次表明“营改增”对房地产业的重要性；由于“营改增”在房地产行业实行的时间相对较短，故而房地产业“营改增”存在一定问题，笔者将在第四部分进行分析；最后提出房地产有效应对“营改增”的对策。希望本文的研究可以为相关企业提供有价值的参考。

关键词：房地产业营改增增值税

Problems and Countermeasures of "Real Estate" in China 's

Real Estate Industry

Abstract

With the continuous development of the economy, the market economy structure and the mode of economic development have undergone tremendous changes. The policy of "increasing the operation" has played a long-term role in promoting economic development. "Camp to increase" policy on the industry and enterprise accounting and financial management has a great impact on the one hand, "camp" by the implementation of the policy will promote some of the enterprise to achieve structural tax cuts, on the other hand will make some The tax burden of the enterprise increases. May 1, 2016, the real estate industry into the "camp by" range, real estate as one of China's pillar industries, "camp by" on the impact of real estate in this environment, this article will be the real estate industry, for example, Analysis on the Problems and Countermeasures of "Camp Increase" in Real Estate Industry.

The article first introduces the research background, the research significance and the literature review at home and abroad, laying the foundation for the later research; Secondly, the "camp change" is discussed in detail, in order to provide theoretical support for the later data analysis; The real estate industry, the "real estate industry," there is a certain problem, the author will be in the fourth part of the analysis; finally put forward the "real estate industry," the real estate industry, Real Estate 's Countermeasures to Deal with "Camp to Increase". It is hoped that the research of this paper can provide valuable reference for the related enterprises.

Key words:Real estate，increase in value，Value Added Tax

目录

一、绪论 (1)

（一）研究背景及意义 (1)

（二）国内外研究综述 (1)

1.国外研究概况 (1)

2.国内研究概况 (2)

3.国内外研究评述 (3)

二、“营改增”概述 (3)

（一）“营改增”的含义及主要特征 (3)

（二）“营改增”的实行原因及目标 (4)

（三）“营改增”的计算规则 (4)

三、“营改增”对房地产业的重要性 (5)

（一）“营改增”前房地产税负情况 (5)

（二）“营改增”对房地产业的重要意义 (6)

1.使房地产业实现结构性减税 (6)

2.使房地产业产业链减税效果更明显 (6)

3.促进房地产业层次提升 (7)

4.可抑制房地产市场投机行为 (7)

四、房地产业“营改增”存在的问题 (7)

（一）短期内税负上升 (7)

（二）经营成本有所增加 (8)