营改增是一项新型税收政策,有助于消除重复征税,降低企业税负。实施营改增主要是为推进产业结构优化,实现国民经济快速增长。房地产行业是我国国民经济的主要主柱产业,现已实施营改增改革。本文主要分析了营改增对房地产企业税负、净利润和现金流的影响,为房地产行业提供参考。 Tax reform is a new type of tax policy that helps to eliminate double taxation and reduce corporate tax burden. The implementation of the reform of the camp mainly aims at promoting the optimization of the industrial structure and realizing the rapid growth of the national economy. The real estate industry is the main pillar industry of our country’s national economy. Now the reform of the camp has been implemented. This article mainly analyzes the influence of Yingzengzeng on tax burden, net profit and cash flow of real estate enterprises, and provides reference for the real estate industry.