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营业税改征增值税(以下简称营改增)是国家针对当前经济新常态释放的政策红利,是优化我国产业结构的一项重要举措。房地产行业自2016年5月1日起纳入营改增试点范围,国家税务总局针对该行业制定了《房地产开发企业销售自行开发的房地产项目增值税征收管理暂行办法》(国家税务总局公告2016年第18号)。该办法对房地产企业财务管理工作所产生的影响是一个值得探讨的问题。本文围绕营改增对房地产企业产生的影响进行分析,并针对这些影响提出相应的对策,以帮助房地产企业充分利用这一政策红利,实现企业持续发展。
Business tax reform levy value-added tax (hereinafter referred to as camp change) is the policy dividend released by the state for the new normal of the current economy is an important measure to optimize China’s industrial structure. Since May 1, 2016, the real estate industry has been included in the scope of the pilot batches of VAT reform. The State Administration of Taxation formulated the Interim Measures for the Administration of Collection and Collection of Value-added Taxes on Real Estate Projects Developed by Real Estate Development Enterprises for Sale of Their Own Properties (State Administration of Taxation, 18th). The impact of this measure on the financial management of real estate enterprises is a question worth exploring. Based on the analysis of the influence of Yingzengzeng on real estate enterprises, this article puts forward corresponding countermeasures based on these influences to help real estate enterprises make full use of this policy dividend and realize the sustainable development of enterprises.