论文部分内容阅读
随着我国“营改增”的深入推进,房地产业的营业税时代宣告结束,增值税时代已经到来。文章通过构建“营改增”对房地产企业税负增减率模型,模拟测算了房地产企业“营改增”后的税负变化,模拟测算结果表明,“营改增”后大部分样本企业的税负有小幅度的下降。但需指出的是,文章是基于进项税额100%可抵扣的假设之上的,然而在“营改增”推行初期,由于税制、抵扣链条的完善度不够,进项税额完全抵扣是难以实现的。因此,房地产企业应在政策推行初期做好应对准备,以减少“营改增”后可能存在的税负上升现象;财税部门应制定过渡政策,以平稳推进“营改增”的实施。
With the deepening of China “business reform and increase ”, the real estate business tax era is over, the VAT era has come. By building a tax rate model for the real estate business, the tax burden change of the real estate business is simulated and simulated. The simulation results show that “ After the majority of sample companies have a slight decrease in the tax burden. However, it should be pointed out that the article is based on the assumption that the input tax amount is 100% deductible, but in the initial stage of the implementation of the ”tax reform“, the input tax amount is fully deducted due to insufficient taxation system and incompleteness of the deduction chain It is difficult to achieve. Therefore, real estate enterprises should make preparations in the early stage of policy implementation so as to reduce the possible increase of tax burden after the ”operation reform“, and the taxation department should formulate a transitional policy so as to push forward steadily the ”battalion reform" Implementation.