“营改增”前后房地产开发企业不同材料供应方式下税负变化分析  

Analysis on variation of tax burden of real estate development enterprises under different supply mode before and after the replacement of business tax with 'Value-added Tax'

作　　者：李杰 吴梦玫 LiJie,WuMengmei(School of Management, Fujian University of Technology, FuzhouFujian 350118, China)

机构地区：[1]福建工程学院管理学院,福建福州350118

出　　处：《工程造价管理》2018年第6期46-51,共6页Engineering Cost Management

基　　金：福建省科技厅软科学项目(项目号:2015R0003);福建工程学院科研启动项目(项目号:GY-13041)

摘　　要："营改增"税制改革是我国完善税制结构、推动经济结构调整的重要举措。文章论述了"营改增"对房地产开发企业在税收负担与经营成本、财务管理与会计处理、企业融资与现金流等三个方面产生的影响,通过分析"营改增"前后房地产开发项目的税收情况,构建模型对"营改增"前后房地产开发项目在甲供材及包工包料两种不同材料设备供应方式下的税负变化进行对比,计算得出"营改增"前后房地产开发项目税负平衡的临界点界于39.17%～44.11%。当房地产开发项目营业成本占营业收入比例大于临界值时,"营改增"后房地产开发项目应纳税负总额较"营改增"前有所降低;反之,"营改增"后房地产开发项目应纳税负总额较"营改增"前有所增加。得出"营改增"后甲供材料设备供应方式为房地产开发企业带来的节税效应比包工包料材料设备供应方式更为明显的结论,提出了房地产开发企业适应增值税政策、加快自身发展的对策。The taxation reform of replacement of BT with VAT is an important measure of the adjustment of economic structure. This paper discusses the influence of replacement perfecting the tax of BT with VAT on structure and promoting the respect of tax inc dence and operating cost, financial management and accounting, enterprise financing and cash flow on real estate development en terprises. Calculates out the critical point of tax balance of real estate development project before and after the replacement of BT with VAT which lies between 39.17% and 44.11%, when the proportion of operating cost to operating income of real estate development project is greater than the critical value, tax incidence of real estate development project is lower after the replacement of BT with VAT conversely, tax incidence of real estate development project is higher after the replacement of BT with VAT. Draw the conclusion that the self-supplying mode can get more tax savings than contracting package mode for real estate development enterprises, and propose the countermeasure for real estate development enterprises to adapt to the value-added tax policy and speed uptheir own de velopment.

关 键 词：税收负担 甲供材 包工包料 节税效应 

分 类 号：TU-09[建筑科学—建筑理论]