發(fā)布時間：2019-01-26 19:40

【摘要】：房地產(chǎn)業(yè)作為我國經(jīng)濟發(fā)展中的重點行業(yè),對其實施"營改增"已是大勢所趨,然而,房地產(chǎn)業(yè)的特殊性決定了其在"營改增"的過程中存在著諸多需要探討的問題,稅率選擇即是其一。本文首先分析了房地產(chǎn)業(yè)"營改增"的必然性,然后通過數(shù)理推導和數(shù)據(jù)分析的方式研究了房地產(chǎn)業(yè)"營改增"后的稅率選擇。結(jié)果表明,房地產(chǎn)業(yè)"營改增"后選擇11%的稅率是合適的,有助于實現(xiàn)房地產(chǎn)業(yè)整體稅負的降低。
[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】： 無錫萬達商業(yè)廣場投資有限公司;常州信息職業(yè)技術(shù)學院;
【分類號】：F812.42;F299.23

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相關(guān)期刊論文 前3條

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本文編號：2415838