浅议“营改增”对我国房地产行业的影响及对策  

On the Influence of "Replacing Business Tax with Value-added Tax" on China's Real Estate Industry and Its Countermeasures

作　　者：高苑[1] GAO Yuan(Ningxia Vocational Technical College of Industry Commerce,Yinchuan 750021,China)

机构地区：[1]宁夏工商职业技术学院,银川750021

出　　处：《价值工程》2017年第11期63-65,共3页Value Engineering

摘　　要："营改增"政策是根据目前我国市场经济的发展和企业的经营状况提出的新政策。该政策一经出台就受到了各方的关注,营改增的推行对各行业都产生了巨大的影响,本文基于对营改增的基础阐释,着重于两方面研究,一是营改增对房地产企业会计核算和纳税的积极影响与消极影响,二是房地产企业如何利用营改增带来的机遇和如何应对营改增带来的挑战。Replace business tax with value-added tax is a new policy put forward by the current development of market economy andthe business situation in China.The introduction of the policy has gotten much attention of all the parties.The implementation of replacingbusiness tax with value-added tax has had a tremendous impact on the industry.Based on the basic explanation of replacing business taxwith value-added tax,this paper focuses on two aspects.One is the positive impact and negative impact on the accounting and tax of realestate business caused by replacing business tax with value-added tax,the other is how does the real estate business use the opportunitiesand deal with the challenges brought by replacing business tax with value-added tax.

关 键 词：营改增 税负 税收筹划 会计核算 

分 类 号：F293.33[经济管理—国民经济]