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随着营改增政策全面实施,各领域正逐渐思考如何有效应对营改增所产生的挑战。房地产行业对我国经济发展具有非常重要的影响,自2015年房地产行业正式纳入营改增的试点范围,到2016年房地产行业全面实施营改增,这使得人们日渐关注营改增对房地产企业会计核算与纳税产生的影响,对制定更加完善纳税筹划具有非常重要的作用。本文对营改增对房地产企业会计核算与纳税影响做了分析,提出了营增改对房地产企业会计核算与纳税影响应用对策,为提升房地产企业会计核算有效性打下良好的基础。
With the full implementation of the policy of increasing battalion reform, various fields are gradually thinking about how to deal effectively with the challenges arising from the increase of battalions. The real estate industry has a very important impact on the economic development of our country. Since 2015, the real estate industry has formally included the scope of the pilot camp for VAT reform. By 2016, the real estate industry will fully implement the VAT reform. This has caused people’s increasing concern about the VAT reform of real estate enterprises. And the impact of tax payment, the formulation of a more complete tax planning has a very important role. This paper analyzes the influence of Yingzengzeng on the accounting and tax payment of real estate enterprises, and puts forward the application countermeasures of the impact of Yingzengzhengwei on the accounting and taxation of real estate enterprises, laying a good foundation for enhancing the effectiveness of accounting in real estate enterprises.