随着国家对营业税改征增值税的逐步开展,先从区域和某个行业试点,再逐步推广至其他行业。本文假设房地产业营业税改征增值税,对房地产业的经营及税负影响进行对比分析,运用房地产业一般盈利模式,测算5%的营业税改征17%的增值税后的企业盈亏变化;并利用盈亏平衡点模式,测算在保证企业税负基本不变的情况下,营业税改征增值税应按多少增值税率征收。 With the gradual implementation of the national tax reform on business tax, we will start with pilot projects in the region and some industries, and then gradually promote them to other industries. This article assumes that the real estate business tax levied value-added tax, the real estate business and tax impact of comparative analysis of the real estate industry using the general profit model, measured 5% of the business tax levied 17% VAT changes in corporate profits and losses; and use Breakeven point model, measured in the corporate tax burden to ensure the same basic case, how much sales tax VAT levied according to how much value-added tax rate.