营改增对房地产企业会计核算和纳税的影响  

The Impact of "Change Business Tax into VAT" on Accounting and Taxation of Real Estate Enterprises

作　　者：王建英 

机构地区：[1]重庆恒泰建筑工程有限公司,重庆400080

出　　处：《中小企业管理与科技》2017年第28期91-92,共2页Management & Technology of SME

摘　　要：营改增政策的实施,不仅对房地产企业传统的会计核算工作和纳税带来了深远影响,同时也极大地影响着我国税收行业的发展。为了更加深入地研究营改增对房地产企业会计核算与纳税的影响,论文分别从积极影响与消极影响这两个层面进行了阐述,并在此基础上,对房地产企业的应对策略进行了分析,以进一步提高营改增政策下,我国房地产行业的会计核算与纳税管理水平。The implementation of the policy of ＂ change business tax into VAT＂, not only has a far-reaching impact on the traditional accounting work and tax payment of real estate enterprises, but also greatly influences the development of China＇s tax industry. In order to further study on the effects of replacing business tax with value-added tax on real estate business accounting and taxation, this paper respectively from two aspects of the positive and negative influences analyzes this problem, and on this basis, analyzes the countermeasures for the real estate enterprises, in order to further improve the accounting and tax management level of real estate industry in China under the policy of replacing business tax with value-added tax.

关 键 词：营改增 房地产企业 会计核算 纳税 

分 类 号：F275.2[经济管理—企业管理]