试论营改增对房地产企业会计核算和纳税的影响  

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

作　　者：钟晓君 ZHONG Xiao-jun(Zhejiang Songtai Real Estate Development Co.,Ltd.,Lishui 323400,China)

机构地区：[1]浙江松泰房地产开发有限公司,浙江丽水323400

出　　处：《中小企业管理与科技》2020年第33期65-66,共2页Management & Technology of SME

摘　　要：当前,社会正在飞速地发展,各行各业都实现了巨大的进步。为了有效降低行业税负,国家提出了营改增的政策,这对于房地产企业来说起到了十分关键的作用。论文主要对营改增这一政策进行概述,分析其对房地产企业会计核算和纳税的积极与消极影响,提出了企业的相关应对措施。At present,the society is developing rapidly and all walks of life have made great progress.In order to effectively reduce the tax burden of various industries,China put forward the policy of replacing the business tax with a value-added tax,which plays a very important role for real estate enterprises.This paper mainly summarizes the policy of replacing the business tax with a value-added tax,analyzes its positive and negative influence on the accounting and tax payment of real estate enterprises,and puts forward relevant countermeasures for enterprises.

关 键 词：营改增 房地产企业 会计核算 纳税 影响 

分 类 号：F812.42[经济管理—财政学]