本文選題：“營(yíng)改增”　切入點(diǎn)：房地產(chǎn)業(yè)　出處：《廣東財(cái)經(jīng)大學(xué)》2017年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：作為國(guó)家供給側(cè)改革中重要的一環(huán),“營(yíng)改增”具有十分重大的意義。2016年5月1日全面實(shí)施“營(yíng)改增”到如今,房地產(chǎn)業(yè)稅收制度發(fā)生重大變化,房地產(chǎn)企業(yè)稅負(fù)勢(shì)必也將受到影響,基于此,本文主要著眼于房地產(chǎn)企業(yè)稅負(fù)影響分析,結(jié)合“營(yíng)改增”后房地產(chǎn)業(yè)在現(xiàn)實(shí)中的困境,研究“營(yíng)改增”對(duì)房地產(chǎn)業(yè)的現(xiàn)實(shí)影響。本文首先簡(jiǎn)要梳理介紹了房地產(chǎn)業(yè)營(yíng)業(yè)稅以及增值稅稅收制度在我國(guó)的發(fā)展進(jìn)程,通過(guò)分析得出我國(guó)營(yíng)業(yè)稅稅收制度制定過(guò)早,稅收制度相對(duì)而言比較繁瑣,增加了稅務(wù)部門(mén)的征管成本,同時(shí)“營(yíng)改增”前房地產(chǎn)業(yè)流轉(zhuǎn)環(huán)節(jié)的稅種存在交叉的現(xiàn)象,重復(fù)征稅的現(xiàn)象比較嚴(yán)重,從而加重了稅負(fù),嚴(yán)重不利于房地產(chǎn)業(yè)的發(fā)展,這些都顯示出了“營(yíng)改增”的必要性和迫切性。在對(duì)“營(yíng)改增”的原因進(jìn)行分析后,接著通過(guò)數(shù)學(xué)模型研究“營(yíng)改增”對(duì)房地產(chǎn)業(yè)稅負(fù)影響的主要因素,得出主要因素在于可抵扣產(chǎn)品和服務(wù)成本占總成本的比重,并從理論上論證了“營(yíng)改增”對(duì)房地產(chǎn)業(yè)具有減負(fù)效應(yīng),同時(shí)本文還分別從名義稅負(fù)和稅負(fù)的轉(zhuǎn)嫁效應(yīng)兩個(gè)方面分別探討“營(yíng)改增”對(duì)房地產(chǎn)企業(yè)的稅負(fù)影響。最后,本文選取“營(yíng)改增”后有關(guān)部門(mén)公布的稅收數(shù)據(jù),分析“營(yíng)改增”后房地產(chǎn)開(kāi)發(fā)企業(yè)的稅負(fù)水平,從而驗(yàn)證了前文的結(jié)論的正確性,并且根據(jù)前文理論分析結(jié)合房地產(chǎn)業(yè)在“營(yíng)改增”后遇到的現(xiàn)實(shí)問(wèn)題為房地產(chǎn)企業(yè)提出應(yīng)對(duì)“營(yíng)改增”的方法,并提出相應(yīng)建議,開(kāi)展合理的納稅籌劃,從而使企業(yè)降低自身稅負(fù)水平。
[Abstract]:As an important part of the national supply-side reform, "business reform and increase" is of great significance. In May 1st 2016, the tax system of real estate industry has changed greatly. The tax burden of real estate enterprises is bound to be affected. Based on this, this paper mainly focuses on the analysis of the tax burden of real estate enterprises, combining with the plight of the real estate industry after "business reform and increase". This paper first briefly introduces the development process of the real estate business tax and value-added tax system in our country, and draws the conclusion that the business tax tax system of our country is prematurely formulated through the analysis. The tax system is relatively cumbersome, which increases the cost of tax collection and management. At the same time, there is a cross phenomenon in the circulation of real estate industry before the "business reform and increase", and the phenomenon of repeated taxation is relatively serious, thus increasing the tax burden. This is not conducive to the development of the real estate industry, which shows the necessity and urgency of "business reform and increase". Then through the mathematical model to study the main factors which affect the tax burden of real estate industry, the main factor is the proportion of deductible product and service cost to the total cost. At the same time, this paper discusses the impact of "business reform and increase" on the tax burden of real estate enterprises from the two aspects of nominal tax burden and tax burden transfer effect. This paper selects the tax data published by the relevant departments after the "business reform and increase", analyzes the tax burden level of the real estate development enterprises after the "business reform and increase", thus validates the correctness of the previous conclusions. And according to the above theoretical analysis, combining with the real estate industry after "business reform and increase", the paper puts forward the methods to deal with the "business reform and increase", and puts forward the corresponding suggestions to carry out reasonable tax planning. So that enterprises reduce their own tax burden level.
【學(xué)位授予單位】：廣東財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F299.233.42;F812.42

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本文編號(hào)：1631902