“营改增”对房地产企业会计核算和纳税的影响  

The Influence of "Replacing Business Tax with VAT" on the Accounting and Tax Payment of Real Estate Enterprises

作　　者：聂秀云 NIE Xiu-yun(Henan Huida Jiarui Real Estate Co.Ltd.,Kaifeng 475000,China)

机构地区：[1]河南晖达嘉睿置业有限公司,河南开封475000

出　　处：《中小企业管理与科技》2019年第7期57-58,共2页Management & Technology of SME

摘　　要：在现代化社会发展中,为了减少企业的税负,政府部门推出了"营改增"政策,这就在很大程度上推动着企业经济的快速发展,尤其是房地产企业。"营改增"在房地产企业内部的实行为企业的发展带来了很大的机遇和挑战。基于此,论文介绍了"营改增"的概念,分析了"营改增"对房地产企业会计核算和纳税的影响及优化措施。In the development of modern society,in order to reduce the tax burden of enterprises,the government departments have introduced the policy of"replacing business tax with VAT",which has greatly promoted the rapid development of enterprise economy,especially real estate enterprises.The implementation of"replacing business tax with VAT"in real estate enterprises has brought great opportunities and challenges for the development of enterprises.Based on this,the paper introduces the concept of"replacing business tax with VAT",and analyzes the influence of"replacing business tax with VAT"on the accounting and tax payment of real estate enterprises and the optimization measures.

关 键 词：营增改 房地产企业 会计核算 纳税 

分 类 号：F275.2[经济管理—企业管理]