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我们通常把营业所得税改征为增值税的政策称为“营改增”。通俗的讲,营改增实际上指的是把以往政府征收的营业所得税改为增值税来征收,避免了重复征税现象的出现。就房地产业而言,营改增有利于完善税收链条,规范经济市场行为,提高各行业竞争能力,促进房价回归合理平稳,减轻社会税收负担,消除重复征税,促进了地方政府进行房地产政策的改革。本文探讨了营改增对房地产业的影响,将国内、外房地产税收对比研究,最后提出房地产业应对营改增的相应措施。
We usually refer to the policy of converting business income tax to value added tax as “business tax reform”. In other words, the change in battalion actually refers to the collection of the business income tax levied by the government in the past on the basis of value added tax, avoiding the occurrence of double taxation. For the real estate industry, the reform of the battalion will help improve the tax chain, standardize the market behavior of the economy, improve the competitiveness of various industries, promote the return of housing prices to a reasonable and stable, reduce the tax burden on society, eliminate double taxation, and promote local government real estate policies reform. This article explores the impact of the VAT reform on the real estate industry, compares the domestic and foreign real estate tax revenue, and finally puts forward corresponding measures to deal with the VAT reform of the real estate industry.