發(fā)布時間：2018-04-22 03:29

  本文選題：房地產(chǎn)業(yè) + “營改增”�。� 參考：《中國財政科學研究院》2017年碩士論文

【摘要】：在我國實行稅制改革以來,尤其是營業(yè)稅改為增值稅,不少企業(yè)紛紛受到了影響,利弊均有,對于房地產(chǎn)這一特殊性的行業(yè)來說,影響也是極大。“營改增”之后,對于房地產(chǎn)業(yè)來說可以避免重復(fù)征收的情況,能夠為企業(yè)減少稅額,最大化的保障企業(yè)的利潤。但有一點要注意的就是房地產(chǎn)行業(yè)由于自身的特點,如項目開發(fā)周期相對來說較長,需要的融資成本較高,投入的資金也比較大等,讓房地產(chǎn)企業(yè)一時之間很難適應(yīng)“營改增”這一政策。因此,本文主要的研究內(nèi)容是“營改增”對房地產(chǎn)行業(yè)的減稅效應(yīng),通過對比“營改增”前后的稅收計算方式,對房地產(chǎn)業(yè)的稅負進行分析,然后通過以具體的房地產(chǎn)企業(yè)為例,進一步分析“營改增”后企業(yè)的減稅效應(yīng)。最后,針對“營改增”減稅過程中存在的問題,提出相關(guān)的建議,以期本次課題的研究能夠為我國房地產(chǎn)企業(yè)在稅制改革方面提供一定的參考。論文的緒論部分,是本文的理論基礎(chǔ),主要介紹了本文的選題背景、選題意義,國內(nèi)外研究現(xiàn)狀和文獻評述,論文主要研究思路和方法還有相應(yīng)的創(chuàng)新點和存在的不足之處。論文也介紹了我國房地產(chǎn)業(yè)的稅收情況,首先對房地產(chǎn)業(yè)的稅收特征進行闡述;其次是從經(jīng)營范圍和業(yè)務(wù)流程兩方面概述房地產(chǎn)業(yè)的經(jīng)營特征。另外從營業(yè)稅的政策規(guī)定和存在的問題去分析房地產(chǎn)業(yè)“營改增”前的稅制情況,以及描述了“營改增”后的最新稅收政策。在論文關(guān)于分析房地產(chǎn)業(yè)“營改增”的減稅效應(yīng)部分,分別從減稅情況、計算方式以及稅負方面進行分析。接著對房地產(chǎn)業(yè)“營改增”減稅效應(yīng)通過具體的實例進行分析,以F公司的一個項目為例子,首先介紹F公司,其次是分析營業(yè)稅下F公司稅負,然后分析增值稅下F公司稅負,最后比較分析“營改增”對F公司的影響,通過運用對比分析的方法驗證“營改增”對房地產(chǎn)企業(yè)的減稅效應(yīng)。但是,個別房地產(chǎn)公司“營改增”后也存在一些問題,主要包括稅負可能不減反增、資金成本上升等,論文也對出現(xiàn)的問題提出應(yīng)對的建議,如房地產(chǎn)企業(yè)應(yīng)重視發(fā)票的管理、規(guī)范財務(wù)的管理、主動適應(yīng)新政策的變化、運用合理的方式減低成本等,房地產(chǎn)企業(yè)應(yīng)跟上“營改增”稅收減負的步伐,規(guī)避稅收的風險,論文最后對房地產(chǎn)業(yè)“營改增”的減稅效應(yīng)進行了總結(jié)。
[Abstract]:Since the implementation of the tax system reform in China, especially the business tax has been changed into VAT, many enterprises have been affected, both advantages and disadvantages. For the special property of the real estate industry, the impact is also great. After the "camp to increase", the real estate industry can avoid re expropriation of the situation, can reduce the tax amount for the enterprise, maximization But one thing is to pay attention to the real estate industry because of its own characteristics, such as relatively long project development cycle, higher cost of financing and more investment, so that it is difficult for real estate enterprises to adapt to the "camp and increase" policy. Therefore, the main research content of this article is The tax reduction effect of "camp to increase" on the real estate industry, by comparing the tax calculation before and after the "camp to increase", analysis the tax burden on the real estate industry, and then by taking specific real estate enterprises as an example, further analysis the tax reduction effect of the enterprise after the "camp to increase". In order to provide some reference for the tax reform of real estate enterprises in our country, the introduction part of this paper is the theoretical basis of this paper. It mainly introduces the background of this paper, the significance of the topic, the present status and literature review at home and abroad, and the main research ideas and methods of the paper, as well as the methods and methods. The paper also introduces the tax situation of real estate industry in our country, first expounds the tax characteristics of real estate industry; secondly, it summarizes the characteristics of the real estate industry from two aspects of the operating scope and business process, and analyses the real estate industry from the policy regulations and the existing problems of the business tax. The current tax policy of "camp to increase" and the latest tax policy after the "camp to increase" is described. In this paper, the analysis of tax reduction, calculation and tax burden of the "camp to increase" in the real estate industry is analyzed. Then, the effect of tax reduction on the "increase of the camp" in the real estate industry is carried out through concrete examples. Analysis, take a project of F company as an example, first introduce F company, then analyze the tax burden of F company under the business tax, then analyze the tax burden of F company under VAT, finally compare and analyze the influence of "camp to increase" to F company, and verify the tax reduction effect of "camp to increase" to real estate enterprise by means of comparative analysis. But, individual room There are some problems in the real estate company, including the increase in the tax burden and the increase in the cost of the capital. The paper also puts forward some suggestions on the problems arising, such as the real estate enterprises should pay attention to the management of the invoice, standardize the financial management, adapt to the changes of the new policy and reduce the cost in a reasonable way, and reduce the cost in a reasonable way. The production enterprises should keep pace with the tax burden reduction of "camp to increase" and avoid the risk of tax revenue. Finally, the paper summarizes the tax reduction effect of "camp to increase" in real estate industry.

【學位授予單位】：中國財政科學研究院
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F299.23;F812.42

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本文編號：1785417