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近些年来国家为了使得经济得到快速的发展,发展的方式变得不同通过实行“营改增”政策来使得经济结构在进行调整中所采取的结构性减税的一项措施,积极地促进了社会经济的发展。在这次税改中其范围同样将房地产行业包含进去。在全面的实施“营改增”政策之后,对于国内企业来说能够促进其纳税的负担进行大幅度的减轻。然而与以往不同的是这次实施的“营改增”政策所发挥的作用在各个行业是有着很大的区别。与民生和经济的发展密切相关的房地产行业,它的税负如若发生较大的变动,那么其他行业就会因房地产行业的变动而发生较大的变动。文章主要通过对“营改增”的实施对房地产企业税负的影响进行深度的分析,从而以此为依据对“营改增”后的房地产企业进行纳税筹划提出相应的建议或者意见。
In recent years, the state has made a difference in the way of development in order to make the economy develop rapidly. By actively adopting a “tax reform” policy to make the structural tax cuts adopted by the economic structure during the adjustment process, Promote social and economic development. In the tax reform, its scope also includes the real estate industry. After the full implementation of the policy of “reforming the battalion and increasing profits,” the burden on domestic enterprises for promoting their tax payment will be substantially reduced. However, what is different from the past is that the role played by this “” policy of “increasing revenue from tax reform” is very different in various industries. In the real estate industry closely related to people’s livelihood and economic development, if its tax burden is greatly changed, other industries will undergo major changes due to changes in the real estate industry. The article mainly analyzes the influence of the implementation of “Ying Zeng Zeng Zeng Zeng Zeng” on the tax burden of real estate enterprises, so as to put forward corresponding suggestions on the tax planning of the real estate enterprises opinion.