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本文在梳理“营改增”政策的前提下,从企业税负、房地产开发成本以及其应对措施几个反面来分析“营改增”对商品住宅项目开发销售企业和商业地产开发销售/租赁企业的影响。
Based on the premise of combing the policy of “increasing revenue and increasing tax revenue”, this paper analyzes the negative impacts of corporate tax burden, real estate development cost and its countermeasures on the development of commercial and residential real estate development and commercial real estate development Sales / Leasing Business Impact.