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在国际金融危机背景下,我国未来降低充分征税发生率,进一步推动产业机构发展而实施的一项对策就是“营业税改增值税”。“营改增”的实施对当前缴纳增值税的房地产行业造成了一定的消极影响,与实施营改增之前相比较而言,房地产企业在营改增后的企业税负明显增高。通过数理模型的分析可以得知,增值税税率和可抵扣进项税以及采购成本金额占营业收入的具体比重这些主要对营改增后的房地产企业的税收筹划造成影响。本文首先引入房地产企业税收筹划的概念,其次深入分析“营改增”给我国的房地产企业带来的影响,最后为我国的房地产企业的良好发展提出相应的建议。
In the context of the international financial crisis, one of the countermeasures for reducing the incidence of a full taxation in the future and further promoting the development of industrial institutions in our country is to change the “sales tax to VAT.” The implementation of “VAT reform” has caused a certain negative impact on the real estate industry currently paying VAT. Compared with that before the VAT reform was implemented, the tax burden on real estate enterprises after the VAT reform increased significantly. Through the analysis of mathematical model, it can be learned that the VAT tax rate and deductible input tax, as well as the purchase cost amount as the specific proportion of operating income, mainly affect the tax planning of the real estate enterprises after the VAT reform. This article first introduces the concept of tax planning for real estate enterprises, and secondly, analyzes the influence brought by “business tax reform” to real estate enterprises in our country, and finally puts forward corresponding suggestions for the good development of real estate enterprises in our country.