發(fā)布時(shí)間：2018-04-22 03:29

  本文選題：房地產(chǎn)業(yè) + “營(yíng)改增”��； 參考：《中國(guó)財(cái)政科學(xué)研究院》2017年碩士論文

【摘要】：在我國(guó)實(shí)行稅制改革以來,尤其是營(yíng)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(duì)于房地產(chǎn)這一特殊性的行業(yè)來說,影響也是極大�！盃I(yíng)改增”之后,對(duì)于房地產(chǎn)業(yè)來說可以避免重復(fù)征收的情況,能夠?yàn)槠髽I(yè)減少稅額,最大化的保障企業(yè)的利潤(rùn)。但有一點(diǎn)要注意的就是房地產(chǎn)行業(yè)由于自身的特點(diǎn),如項(xiàng)目開發(fā)周期相對(duì)來說較長(zhǎng),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(shí)之間很難適應(yīng)“營(yíng)改增”這一政策。因此,本文主要的研究?jī)?nèi)容是“營(yíng)改增”對(duì)房地產(chǎn)行業(yè)的減稅效應(yīng),通過對(duì)比“營(yíng)改增”前后的稅收計(jì)算方式,對(duì)房地產(chǎn)業(yè)的稅負(fù)進(jìn)行分析,然后通過以具體的房地產(chǎn)企業(yè)為例,進(jìn)一步分析“營(yíng)改增”后企業(yè)的減稅效應(yīng)。最后,針對(duì)“營(yíng)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?yàn)槲覈?guó)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(guó)內(nèi)外研究現(xiàn)狀和文獻(xiàn)評(píng)述,論文主要研究思路和方法還有相應(yīng)的創(chuàng)新點(diǎn)和存在的不足之處。論文也介紹了我國(guó)房地產(chǎn)業(yè)的稅收情況,首先對(duì)房地產(chǎn)業(yè)的稅收特征進(jìn)行闡述;其次是從經(jīng)營(yíng)范圍和業(yè)務(wù)流程兩方面概述房地產(chǎn)業(yè)的經(jīng)營(yíng)特征。另外從營(yíng)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(yíng)改增”前的稅制情況,以及描述了“營(yíng)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(yíng)改增”的減稅效應(yīng)部分,分別從減稅情況、計(jì)算方式以及稅負(fù)方面進(jìn)行分析。接著對(duì)房地產(chǎn)業(yè)“營(yíng)改增”減稅效應(yīng)通過具體的實(shí)例進(jìn)行分析,以F公司的一個(gè)項(xiàng)目為例子,首先介紹F公司,其次是分析營(yíng)業(yè)稅下F公司稅負(fù),然后分析增值稅下F公司稅負(fù),最后比較分析“營(yíng)改增”對(duì)F公司的影響,通過運(yùn)用對(duì)比分析的方法驗(yàn)證“營(yíng)改增”對(duì)房地產(chǎn)企業(yè)的減稅效應(yīng)。但是,個(gè)別房地產(chǎn)公司“營(yíng)改增”后也存在一些問題,主要包括稅負(fù)可能不減反增、資金成本上升等,論文也對(duì)出現(xiàn)的問題提出應(yīng)對(duì)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(cái)務(wù)的管理、主動(dòng)適應(yīng)新政策的變化、運(yùn)用合理的方式減低成本等,房地產(chǎn)企業(yè)應(yīng)跟上“營(yíng)改增”稅收減負(fù)的步伐,規(guī)避稅收的風(fēng)險(xiǎn),論文最后對(duì)房地產(chǎn)業(yè)“營(yíng)改增”的減稅效應(yīng)進(jìn)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(xué)位授予單位】：中國(guó)財(cái)政科學(xué)研究院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F299.23;F812.42

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 郝曉薇;王琴;;“營(yíng)改增”稅負(fù)效應(yīng)研究述評(píng)[J];公共經(jīng)濟(jì)與政策研究;2016年02期

2 嚴(yán)才明;;全面“營(yíng)改增”后增值稅抵扣鏈和行業(yè)稅負(fù)銜接問題研究——基于新擴(kuò)圍四大行業(yè)的多域樣本分析[J];公共治理評(píng)論;2016年01期

3 楊志銀;;營(yíng)改增對(duì)房地產(chǎn)行業(yè)的稅負(fù)影響——以貴州省數(shù)據(jù)為例[J];會(huì)計(jì)之友;2016年20期

4 袁洲;何倫志;;新常態(tài)下營(yíng)改增對(duì)房地產(chǎn)企業(yè)的影響及對(duì)策[J];會(huì)計(jì)之友;2016年20期

5 王玨林;高磊;;房地產(chǎn)企業(yè)面對(duì)“營(yíng)改增”策略分析[J];城鄉(xiāng)建設(shè);2016年08期

6 陳玉靜;;營(yíng)改增的影響效應(yīng)分析[J];財(cái)會(huì)學(xué)習(xí);2016年12期

7 高榮偉;;營(yíng)改增新政下的房地產(chǎn)業(yè)[J];資源與人居環(huán)境;2016年06期

8 劉艷紅;;“營(yíng)改增”對(duì)房地產(chǎn)業(yè)的稅負(fù)影響及對(duì)策思考[J];會(huì)計(jì)之友;2016年11期

9 楊模榮;魯彩;;從產(chǎn)業(yè)鏈視角看房地產(chǎn)業(yè)“營(yíng)改增”稅收效應(yīng)[J];財(cái)會(huì)月刊;2016年13期

10 李君梅;;營(yíng)改增對(duì)企業(yè)稅負(fù)影響及完善對(duì)策研究[J];黑龍江科技信息;2016年02期

相關(guān)碩士學(xué)位論文 前10條

1 王繼青;濟(jì)寧市營(yíng)業(yè)稅改征增值稅效應(yīng)分析[D];山東財(cái)經(jīng)大學(xué);2016年

2 翟宇帆;交通運(yùn)輸業(yè)“營(yíng)改增”的政策效應(yīng)分析[D];吉林財(cái)經(jīng)大學(xué);2016年

3 任言和;安徽省“營(yíng)改增”稅制改革的效應(yīng)與對(duì)策研究[D];安徽大學(xué);2016年

4 張興瑞;中國(guó)房地產(chǎn)稅收改革策略研究[D];黑龍江八一農(nóng)墾大學(xué);2016年

5 羅嬋;“營(yíng)改增”對(duì)我國(guó)房地產(chǎn)開發(fā)企業(yè)的影響與應(yīng)對(duì)研究[D];云南財(cái)經(jīng)大學(xué);2016年

6 姜晨雷;關(guān)于我國(guó)房地產(chǎn)開發(fā)企業(yè)“營(yíng)改增”制度設(shè)計(jì)的調(diào)研報(bào)告[D];浙江財(cái)經(jīng)大學(xué);2016年

7 周琳;“營(yíng)改增”對(duì)建筑企業(yè)影響分析[D];安徽財(cái)經(jīng)大學(xué);2016年

8 余彩n，

本文編號(hào)：1785417