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“营改增”之前,房地产开发企业按照“销售不动产”税目征收营业税,税率为5%。“营改增”之后,房地产开发企业由原来缴纳营业税改为缴纳增值税,税率为11%。仅从税率方面来看,“营改增”后税率有较大幅度的提高,但是由于增值税存在抵扣链条,仅对增值额征税,但是,如果房地产开发企业无法取得足够的增值税专用发票作为进项抵扣的话,将面临税负加重的税务风险。加强“营改增”之后的税收筹划,以有效应对可能的税务风险,是目前房地产开发企业的当务之急。
Before the “camp change”, real estate development enterprises in accordance with “sales of real estate ” tax levy business tax, the tax rate of 5%. “Camp change”, the real estate development enterprises to change from the original business tax to pay VAT, the tax rate of 11%. Only from the tax rate point of view, the tax rate increased significantly after the VAT reform. However, since the VAT has a deduction chain, it only taxes the VAT. However, if the real estate developer fails to achieve sufficient value-added Tax-specific invoices as input deductible, will face the tax burden increased tax risk. To strengthen tax planning after “business reform and increase tax increase” so as to effectively deal with possible tax risks is a top priority of real estate development enterprises at present.