“营改增”是我国税收的制度的一项新的改革措施,主要作用是减少企业的税收,是我国税改中一次重要的改革。“营改增”制度的推行,对房地产企业来说是一次新的发展机遇,使房地产企业的税收负担得到了有效减轻,对于税收中的重复征税现象得到了有效减少。基于房地产行业的特殊性考虑,“营改增”可能并没有减小房地产企业的税收,反而会加大对房地产企业的税收,增加房地产企业的运营成本。因此在“营改增”的环境下,对房地产企业收税筹划就变得非常重要。 “Business tax reform ” is a new reform measure of tax system in our country. Its main function is to reduce the tax revenue of enterprises and it is an important reform in our tax reform. The implementation of the system of “increasing taxes and increasing profits” is a new development opportunity for real estate enterprises, which effectively reduces the tax burden on real estate enterprises and effectively reduces the double taxation in taxation. Based on the particularity of the real estate industry, “business change” may not reduce the tax revenue of real estate companies, but will increase the tax on real estate companies to increase the operating costs of real estate business. Therefore, in the “business change by ” environment, the real estate business tax planning becomes very important.