房地产企业“营改增”相关税负问题再探讨  

Rediscussion of Tax Burden Caused by "Business Tax to VAT" Reform in Real Estate Industry

作　　者：王亚静[1] 

机构地区：[1]山东外贸职业学院财会金融系,山东青岛266071

出　　处：《青岛农业大学学报（社会科学版）》2015年第2期39-42,共4页Journal of Qingdao Agricultural University(Social Science)

摘　　要：房地产企业"营改增"是大势所趋,在分析"营改增"前后税负变化时,从实务角度出发区分了"甲供材料"和"包工包料"两种不同模式下房地产企业"营改增"的变化,考虑了营业税在所得税前的抵税效应,综合分析其税负变化,创建模型进行分析,发现实行"营改增"对"甲供材料"模式更有利,减税效果更好,同时指出企业能够取得增值税可抵扣金额的成本比例是"营改增"在制定税率时重点考虑的因素。The changes of tax burden caused by ＂business tax to VAT＂reform are analyzed between real estate enterprises of self-supplying materials and real estate enterprises contracted for labor and materials .Through the analysis of the effect of business tax deduction before income tax and tax changes and creating a model ,it comes to a conclusion that real estate enterprises of self -supplying materials benefit more from the tax changes .Through model analysis ,it points out that the cost ratio of deductible value -added tax an enterprise can get is a key factor determining the tax ratio .

关 键 词：营改增 房地产企业 税负变化 甲供材料 包工包料 

分 类 号：F230[经济管理—会计学]