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税制改革对房地产企业提出了很高的要求,经测算,“营改增”后企业必须做到取得的可抵扣进项税额达到取得的销项税额的比例的50%,才能使企业税负不高于营业税税制情况下的税负水平。为了达到这个目标,企业应该加强财务风险的防范意识,做好纳税筹划工作,并且梳理日常经营活动中的重点涉税事项,做到规避风险,平稳过渡。
The reform of the tax system places high demands on the real estate enterprises. After calculation, if the amount of the deductible input tax that the enterprise has to achieve can reach 50% of the output tax obtained, the enterprise tax Negative tax burden is not higher than the case of business tax levels. In order to achieve this goal, enterprises should strengthen the prevention awareness of financial risks, make tax planning work, and sort out the key tax-related matters in daily business activities so as to avoid risks and make a smooth transition.