【摘要】：房地產(chǎn)業(yè)作為我國(guó)經(jīng)濟(jì)發(fā)展中的重點(diǎn)行業(yè),對(duì)其實(shí)施"營(yíng)改增"已是大勢(shì)所趨,然而,房地產(chǎn)業(yè)的特殊性決定了其在"營(yíng)改增"的過(guò)程中存在著諸多需要探討的問(wèn)題,稅率選擇即是其一。本文首先分析了房地產(chǎn)業(yè)"營(yíng)改增"的必然性,然后通過(guò)數(shù)理推導(dǎo)和數(shù)據(jù)分析的方式研究了房地產(chǎn)業(yè)"營(yíng)改增"后的稅率選擇。結(jié)果表明,房地產(chǎn)業(yè)"營(yíng)改增"后選擇11%的稅率是合適的,有助于實(shí)現(xiàn)房地產(chǎn)業(yè)整體稅負(fù)的降低。
[Abstract]:As the key industry in the economic development of our country, it is the trend of the times for the real estate industry to carry out the "business reform and increase". However, the particularity of the real estate industry determines that there are many problems that need to be discussed in the process of the "business reform and increase". Tax rate choice is one. This paper first analyzes the inevitability of the real estate industry's "business reform and increase", and then studies the tax rate selection after the real estate industry's "business reform and increase" through mathematical derivation and data analysis. The results show that the 11% tax rate is suitable for the real estate industry, which is helpful to reduce the overall tax burden of the real estate industry.
【作者單位】： 無(wú)錫萬(wàn)達(dá)商業(yè)廣場(chǎng)投資有限公司;常州信息職業(yè)技術(shù)學(xué)院;
【分類號(hào)】：F812.42;F299.23

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相關(guān)期刊論文 前1條

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相關(guān)期刊論文 前3條

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本文編號(hào)：2415838