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当前为建立健全相对科学发展的税收制度,完善税制,剔除重复征税,经国务院批准,开始实施“营改增”的试点工作。随着“十二五规划”的进一步实施,市场预言今年将会是营业税改增值税(营改增)税制改革的收官之年。基于此,对于房地产业而言,房地产业在缴纳营业税中属于特殊的行业,因而,缴纳营业税的过程中也面临“营改增”问题。“营改增”对房地产企业产生较为深远的影响。基于此,文章结合当前房地产的现状,对“营改增”对房地产企业的影响进行分析。
At present, in order to establish and improve a relatively scientific tax system, improve the tax system, remove double taxation, and approve the State Council and begin the pilot project of “reforming the business and increasing profits”. With the further implementation of the “Twelfth Five-Year Plan”, the market predicts that this year will be the closing year for the tax reform of sales tax to VAT. Based on this, for the real estate industry, the real estate industry in the business tax to pay special belongs to the industry, therefore, in the process of paying business tax also faces “business change ” issue. “Camp to increase” on the real estate business have a more profound impact. Based on this, the article combined with the current status quo of real estate, analysis of the impact of “business change by ” on the real estate business.