论文部分内容阅读
自2016年5月1日起,在全国范围内全面推开营业税改征增值税试点,建筑业、房地产业、金融业、生活服务业等全部营业税纳税人,纳入试点范围,由缴纳营业税改为缴纳增值税。“营改增”的出台可从一定程度上降低企业税负,对企业结构调整具有积极作用,但同时也会带来一些负面影响。基于此,本文对“营改增”背景下房地产企业的税收筹划进行了分析,并提出了相关建议,以供参考。
From May 1, 2016 onwards, the PBC will launch a pilot project of transforming business tax into value-added tax, and all business taxpayers such as construction industry, real estate industry, financial industry and living service industry will be included in the scope of the pilot project. The business tax will be changed from Pay VAT. The promulgation of “increasing tax reform” may reduce the corporate tax burden to a certain extent, and plays an active role in the structural adjustment of enterprises, but it will also bring about some negative impacts. Based on this, this article analyzes the tax planning of real estate enterprises under the background of “business reform and increase”, and puts forward relevant suggestions for reference.