营改增对房地产企业会计核算和纳税的影响研究  

Research on the Influence of Replacing the Business Tax with Value-Added Tax on Accounting and Tax Payment of Real Estate Enterprises

作　　者：刘璇 LIU Xuan(Yankuang Zhongyin Estate Co.Ltd., Zoucheng 273500, China)

机构地区：[1]兖矿中垠地产有限公司,山东邹城273500

出　　处：《中小企业管理与科技》2018年第19期61-62,共2页Management & Technology of SME

摘　　要：2016年5月1日起,我国全面实施了营业税改增值税,而房地产作为改革的主要产业,营改增政策的实施对我国房地产企业的发展产生了一定的影响。基于此,论文从积极影响和消极影响两方面分析了营改增对房地产企业会计核算和纳税产生的影响,并提出了营改增背景下的房地产企业发展对策,期望为房地产企业的改革提供参考。Since May 1, 2016, China has fully implemented the policy of replacing the business tax with value-added tax. Real Estate is the main industry in the reform, the implementation of the policy of replacing the business tax with value-added tax has had a certain impact on the development of real estate enterprises in China. Based on this, from the two aspects of positive and negative effects, the paper analyzes the impact of replacing the business tax with value-added tax on accounting and tax payment of real estate enterprises. The paper also puts forward the development countermeasures of real estate enterprises under the background of replacing the business tax with value-added tax, which is expected to provide reference for the reform of real estate enterprises.

关 键 词：营改增 房地产企业 会计核算 纳税 

分 类 号：F275[经济管理—企业管理]