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自5月1日起,财政部、国家税务总局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,并将所有企业新增不动产所含增值税纳入抵扣范围,确保所有行业税负均有所减少。房地产业作为原营业税下税收规模最大的行业,营改增后的纳税变化情况备受关注。本文试对营改增后房地产企业税负变化及营改增后房地产企业应做的准备工作作简单阐述,以更好地评估这一政策的实际影响,进一步改善该行业环境的运行,并使房地产企业税负水平得到有效调节、提升企业积极投资开发的信心。
Since May 1, the Ministry of Finance and the State Administration of Taxation have expanded the scope of battalion reform and tax increase to the construction industry, real estate industry, financial industry and daily service industry, and included the VAT included in the newly added real estate of all enterprises into the scope of deductible. To ensure that all industries have reduced the tax burden. Real estate industry as the tax revenue under the original business tax the largest industry, business tax changes after the change of concern. This article tries to make a brief exposition of the tax burden of the real estate enterprises after the reform of the camp and the preparatory work for the real estate enterprises after the reform of the camp should be done so as to better evaluate the actual impact of this policy and further improve the operation of the industry environment. Real estate companies to effectively adjust the tax burden level, improve business confidence in the positive investment and development.