本文探讨营改增后房地产开发企业如何进行增值税及相关业务处理,首先对房地产业相关税收征管政策要点进行了梳理,然后对不同计税方法下的增值税计算、预缴、申报、涉税注意事项、财务处理等进行了实例操作演示,重点对一般计税方法下房地产业的税收与会计处理作了总结,提出了“差额处理法”、“全额处理法”。 This article explores how the real estate development enterprise after VAT reform increases the value-added tax and related business processing. Firstly, it sorts out the key points of the real estate tax collection and management policy, and then calculates the VAT, prepayment, declaration, tax Precautions, financial transactions and other examples of the operation of the demonstration, focusing on the general tax method of real estate tax and accounting treatment were summarized, put forward the “balance method”, “full treatment method.”