本文關(guān)鍵詞：營改增對房地產(chǎn)開發(fā)企業(yè)稅負(fù)影響及對策研究　出處：《山東師范大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

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【摘要】：2016年5月1日起,房地產(chǎn)業(yè)正式納入營業(yè)稅改增值稅試點(diǎn),基于營業(yè)稅改增值稅的全面試點(diǎn)及其對國內(nèi)企業(yè)的潛在稅負(fù)影響,本文著重關(guān)注營業(yè)稅改增值稅對我國房地產(chǎn)開發(fā)企業(yè)的稅負(fù)影響,力圖探索當(dāng)前營業(yè)稅改增值稅全面推廣背景下,適合我國房地產(chǎn)開發(fā)企業(yè)應(yīng)對稅收政策變化的思路和對策。首先對學(xué)界和業(yè)界關(guān)于稅制選擇理論、增值稅制度創(chuàng)新理論的相關(guān)研究進(jìn)行概述,對營業(yè)稅改增值稅之前及之后房地產(chǎn)開發(fā)企業(yè)面對的稅收政策進(jìn)行對比分析,對稅率、價(jià)稅關(guān)系、計(jì)稅方法等的變化進(jìn)行了闡釋,為進(jìn)一步分析奠定理論基礎(chǔ)。之后從理論層面分析營業(yè)稅改增值稅對房地產(chǎn)開發(fā)企業(yè)稅負(fù)的影響,通過構(gòu)建測算模型、樣本數(shù)據(jù)選擇、測算結(jié)果分析等分析了營業(yè)稅改增值稅之后房地產(chǎn)企業(yè)潛在的稅負(fù)變化,為案例分析奠定基礎(chǔ)。并以相關(guān)研究和理論分析為基礎(chǔ),選取S房地產(chǎn)股份有限公司為例進(jìn)行案例分析,以2015年S公司3大主要房地產(chǎn)開發(fā)項(xiàng)目為測算對象,進(jìn)行營業(yè)稅改征增值稅后房地產(chǎn)開發(fā)企業(yè)稅負(fù)變化測算,得出研究結(jié)論:營業(yè)稅改征增值稅對于房地產(chǎn)開發(fā)企業(yè)稅負(fù)降低具有重要影響。文章最后依據(jù)理論分析、影響分析、案例分析的相關(guān)結(jié)論,提出營業(yè)稅改增值稅全面推廣環(huán)境下以S公司為代表的國內(nèi)房地產(chǎn)開發(fā)企業(yè)應(yīng)對稅收政策和稅負(fù)變化的對策。
[Abstract]:Since May 1st 2016, the real estate industry has been formally incorporated into the business tax reform VAT pilot, based on the business tax reform VAT comprehensive pilot and its potential tax burden on domestic enterprises. This paper focuses on the business tax reform of value-added tax on the tax burden of real estate development enterprises in China, trying to explore the current business tax reform of value-added tax under the background of comprehensive promotion. Suitable for China's real estate development enterprises to respond to the changes in tax policy ideas and countermeasures. First of all, the academic and industry on the theory of tax selection, value-added tax system innovation theory related to the summary. This paper makes a comparative analysis of the tax policies faced by real estate development enterprises before and after the business tax reform, and explains the changes of the tax rate, the relationship between valorem and tax, the method of tax calculation and so on. In order to lay a theoretical foundation for further analysis. Then from the theoretical level to analyze the impact of business tax on the tax burden of real estate development enterprises, through the construction of a calculation model, sample data selection. Analysis of the results of the calculation of the business tax after the analysis of the potential tax changes in real estate enterprises to lay the foundation for case analysis. And based on relevant research and theoretical analysis. Select S Real Estate Co., Ltd. as an example to analyze the case, S company in 2015 three major real estate development projects as the measurement object. To calculate the tax burden of the real estate development enterprise after the business tax is changed into the value-added tax. Draw the conclusion: the business tax to levy value-added tax has an important impact on the reduction of the tax burden of real estate development enterprises. Finally, based on the theoretical analysis, impact analysis, case analysis of the relevant conclusions. This paper puts forward the countermeasures for domestic real estate development enterprises, represented by S Company, to deal with the changes of tax policy and tax burden under the environment of comprehensive promotion of business tax and value-added tax.
【學(xué)位授予單位】：山東師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F299.233.42;F812.42

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