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(lái),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(lái)說(shuō),影響也是極大。“營(yíng)改增”之后,對(duì)于房地產(chǎn)業(yè)來(lái)說(shuō)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(lái)說(shuō)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(guò)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(guò)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(guò)程中存在的問(wèn)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(wèn)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(guò)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(guò)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(wèn)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(wèn)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

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本文編號(hào)：1785417