论营业税改征增值税对房地产企业的影响分析毕业论文.docx

目录摘要............................................................ⅠAbstract ..........................................................Ⅱ4.2“营改增”对房地产的负面影响115房地产行业实施“营改增”的建议135.1加强税收筹划135.2 加强财务核算及人员培训135.2.1 加强发票管理135.2.2 加强财务规划135.2.3 加强人员培训145.3 提高房地产开发企业财务管理水平145.4 做好相应的财务核算准备146 结语16参考文献17摘要近年来,我国将“营改增”试点范围逐步扩大到建筑业、房地产业、金融业等,并将所有企业新增不动产所含增值税纳入抵扣范围。“营改增”对我国行业赋税、产业结构、经济发展等的影响无疑是巨大的。房地产行业作为我国经济发展行业的中流砥柱,它的影响力不光是带动地方经济的发展,更重要的是带动了一系列相关产业的发展。国家财政工作会议发布了新的工作规划,要在房地产行业实施“营改增”,也就面临了一石激起千层浪这样的境况,无论对房地产开发企业、政府部门还是普通群众都会是一个不小的挑战。在“营改增”实施之际,面对它带来的冲击与挑战,房地产企业应该怎样做出反映,成为了我们急需面对与解决的问题。正是在这个背景情况下,对于“营改增”对房地产企业的影响,将具有重要的研究意义。关键词：“营改增” 房地产企业影响AbstractIn recent years, Chinas business tax will be changed to the VAT pilotscopeexpanding gradually to the construction of the real estate industry, etc., and allnewreal estate enterprise contained into the VAT deduction scope Business tax insteadofVATtaxtoourcountryindustrytheinfluenceofindustrialstructureandeconomicdevelopmentisundoubtedlyhugerealestateindustryasapillarindustryofthecountrys economic development, its influence is not only promote thedevelopmentoflocaleconomy,moreimportantistodrivethedevelopmentofaseriesofrelatedindustry National financial work conference, issued a new work plan, to implementintherealestateindustrysalestaxtovalueaddedtax,willfacethesituationoftheextremely important, no matter for real estate development enterpriseThegovernmentdepartmentorthegeneralpublicwillisabigchallengeBusinesstaxonhow to value added tax in real estate industry to carry out real estate enterprisehowto deal with business tax VAT brings various risks and challenges, has becomea problem we need to face and solve It is in this background, instead of VAT forbusinesstaxonrealestateenterprises,theinfluenceofthewholesubjectwillhaveimportant researchsignificance.Key words: Business Tax Changes To Value Added Tax; Real EstateEnterprises;Impact1营业税改征增值税的内涵及“营改增”的必要性1.1 营业税改征增值税的内涵1.1.1营业税营业税是对国内从事劳务、资产转让、不动产销售等单位或者个人在营业额上所征收的税费。1984年工商税制全面改革时，将营业税从工商税