本文選題：房地產開發(fā)企業(yè) + 營改增　； 參考：《江蘇大學》2017年碩士論文

【摘要】：隨著營業(yè)稅改征增值稅進程的步步推進,“營改增”成為了社會熱點話題。作為結構性減稅的重要政策措施,“營改增”標志著營業(yè)稅在我國歷史舞臺上的徹底退出,增值稅鏈條逐漸完善,有利于經濟發(fā)展方式的加快轉變和經濟結構的戰(zhàn)略性調整,改革意義重大,影響深遠。對于房地產開發(fā)企業(yè)而言,要想在短期內做好應對“營改增”的工作有一定的難度,稅改初期一些企業(yè)的稅負甚至會不降反增。但是從長久來看,“營改增”政策代表著現(xiàn)代稅制的逐漸完善,必將有利于整體經濟的發(fā)展;與此同時,眾所周知的是,房地產行業(yè)是我國國民經濟的支柱,隨著房地產業(yè)的迅猛發(fā)展,建筑存量增加,城鎮(zhèn)化節(jié)奏加快,居民生活水平提高,人們對房地產的消費需求得到滿足。為進一步推動“營改增”進程,2016年5月1日,國務院將建筑業(yè)、房地產業(yè)、金融業(yè)、生活服務業(yè)一次性納入試點范圍,將新增不動產所含增值稅全部納入抵扣范圍。房地產業(yè)“營改增”從細則出臺到政策實施時間之短,給房地產開發(fā)企業(yè)的稅收籌劃帶來了新的挑戰(zhàn)。有鑒于此,研究“營改增”對房地產開發(fā)企業(yè)稅負的影響具有很高的新鮮度和重要性。本研究首先對國內外相關研究進行歸納總結,在國內外相關研究偏重于增值稅的優(yōu)勢、房地產稅的征收,以及房地產“營改增”的動因和稅負效應的基礎上,結合房地產開發(fā)企業(yè)的現(xiàn)狀及在我國國民經濟中的重要性,研究“營改增”對房地產開發(fā)企業(yè)稅負的影響;其次,本研究梳理了相關理論和文獻綜述,分析了“營改增”對房地產行業(yè)影響的機理,設定了房地產開發(fā)企業(yè)在“營改增”前后流轉稅、城建稅和教育費附加、企業(yè)所得稅以及稅負總額差異的計算方法;其三,采用理論與實際結合的方法,進行案例研究�？紤]到房地產開發(fā)企業(yè)上游行業(yè)在進項稅抵扣時涉及到不同的進項稅率,本文將運用不同的進項稅率計算分析G房地產開發(fā)企業(yè)2014年、2015年和2016年“營改增”前后流轉稅、城建稅和教育費附加、企業(yè)所得稅以及稅負總額的差異,計算使G房地產開發(fā)企業(yè)整體稅負降低的臨界進項稅率,以為其在合理預測臨界進項稅率的基礎上選擇更好的項目來降低稅負,以及在合理的區(qū)間內調整企業(yè)戰(zhàn)略提供相關借鑒思路。其后,為了進一步了解房地產開發(fā)企業(yè)的具體業(yè)務構成和相應的進項稅,本文還將分析G房地產開發(fā)企業(yè)A項目的具體成本及對應的進項稅率,研究企業(yè)在特定的整體臨界進項稅率下對具體項目進項稅率的要求,為企業(yè)的項目規(guī)劃提供思路。最后,本研究希冀為房地產開發(fā)企業(yè)合理進行稅收籌劃從而有效應對“營改增”提供對策建議。綜上,本研究得出結論:2014年至2016年使G企業(yè)整體稅負降低的臨界進項稅率分別為6.42%、4.29%和5.74%,隨著可抵扣進項稅率的增加,企業(yè)整體稅負下降幅度越大。G企業(yè)A項目的進項稅率超過企業(yè)整體臨界稅率,因此,G企業(yè)應該在歷史數(shù)據(jù)的分析基礎上,結合自身戰(zhàn)略發(fā)展需要,合理預測未來的進項稅率,通過對項目的選擇和規(guī)劃,使企業(yè)的整體進項稅率達到目標要求,最終幫助企業(yè)達到結構性減稅的目標。本研究進而認為,首先,房地產開發(fā)企業(yè)要合理做好稅收籌劃,從收入和進項稅進行雙向管理;其次,還應重視企業(yè)合同管理,對會計人員業(yè)務素質提出更高的要求;最后,房地產開發(fā)企業(yè)要建立和完善內控制度。綜上,本研究希望為房地產開發(fā)企業(yè)應對“營改增”,并進而實現(xiàn)結構性減稅提供合理建議。
[Abstract]:With the progress of the VAT, the "camp to increase" has become a hot topic in the society. As an important policy measure of structural tax reduction, the "camp to increase" marks the complete withdrawal of business tax on the historical stage of our country. The value-added tax chain is gradually perfected, which is favorable for the accelerated transformation of the economic development mode and the economic structure. The strategic adjustment is of great significance and far-reaching impact. For the real estate development enterprises, it is difficult to do a good job in the short term, and some enterprises' tax burden will not increase in the early period of tax reform. But in the long run, the "camp to increase" policy represents the gradual improvement of the modern tax system and will certainly be the same. At the same time, it is well known that the real estate industry is the pillar of our national economy. With the rapid development of the real estate industry, the building stock increases, the pace of urbanization is accelerated, the living standard of the residents is improved, and the consumption demand of the real estate is satisfied. In order to further promote the "camp to increase" process, 2016 In May 1st, the State Council put the construction industry, the real estate industry, the financial industry and the living service industry into the pilot scale, and put the added value added tax in the new real estate into the deductible scope. The real estate industry "camp to increase" was introduced from the detailed rules to the policy implementation time, which brought new challenges to the tax planning of the real estate development enterprises. It is very fresh and important to study the impact of "camp to increase" on the tax burden of real estate development enterprises. First, this study summarizes the relevant research at home and abroad, and the related research at home and abroad is biased on the advantages of VAT, the Levy of real estate tax, and the motivation and tax effect of the real estate "camp to increase". The present situation of the real estate development enterprise and the importance in the national economy of our country, study the influence of "camp to increase" on the tax burden of the real estate development enterprise. Secondly, this study combs the related theory and literature review, analyzes the mechanism of the impact of the "camp to increase" on the real estate industry, and sets the real estate development enterprises before and after the "camp to increase". Transfer tax, urban construction tax and education fee additional, enterprise income tax and the calculation method of the difference of total tax burden; thirdly, use the method of combining theory with practice to carry out case study. Considering that the upstream industry of the real estate development enterprise involves different entry tax rates in the entry tax deduction, this paper will use different entry tax rates to analyze G Real estate development enterprises in 2014, 2015 and 2016, before and after the "camp to increase" circulation tax, urban construction tax and education fee additional, enterprise income tax and the total tax burden difference, calculation of the G real estate development enterprises to reduce the overall tax burden of the critical entry rate, thinking that it can choose a better project based on the reasonable forecast of the critical entry rate. In order to further understand the specific business composition of the real estate development enterprise and the corresponding entry tax, this paper will also analyze the specific cost and corresponding entry tax rate of the G real estate development enterprise A project in order to further understand the specific business structure of the real estate development enterprise. At the entry rate, the requirements of the entry tax rate for specific projects provide ideas for the project planning of the enterprises. Finally, this study hopes to provide some suggestions for the reasonable tax planning of the real estate development enterprises in order to effectively cope with the "increase in the camp to increase". To sum up, this study draws the conclusion that the overall tax burden of G enterprises will be reduced from 2014 to 2016. The tax rate is 6.42%, 4.29% and 5.74% respectively. With the increase of the deductible tax rate, the greater the overall tax burden of the enterprise, the higher the entry tax rate of the.G enterprise A project exceeds the enterprise's overall critical tax rate. Therefore, the G enterprise should, on the basis of the analysis of the historical data, combine with the development needs of its own strategy, and reasonably predict the future entry tax rate. The selection and planning of the project make the overall entry tax rate of the enterprise reach the target requirement and ultimately help the enterprise achieve the goal of structural tax reduction. In this study, the real estate development enterprise should make a reasonable tax planning, and manage the two-way management from income and entry tax. Secondly, the enterprise contract management should be paid attention to, and the accounting personnel should be paid attention to. In the end, the real estate development enterprises should establish and improve the internal control system. In summary, this research hopes to provide reasonable suggestions for real estate development enterprises to deal with the "increase in the camp" and to achieve structural tax reduction.

【學位授予單位】：江蘇大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F299.233.42;F812.42

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