摘要：2016年5月1日,中国开始全面实施“营业税改征增值税(VAT)”的政策,房地产业也被纳入改革范围。房地产行业的改革将在国民经济中发挥着重要的作用,其涉及金融和税收,与人民的生活息息相关。在这种情况下,本文将以税负变动为研究对象,从数量和时间的角度出发,同时结合与企业相关人员的访谈内容，研究“营改增”对房地产企业税负的影响。
本文一是从数量角度出发,定义本文所指的税负水平为流转税税负水平,然后对“营改增”实施对房地产企业税负产生的影响进行理论研究。研究税法规定下营业税和增值税的差异,探讨其对房地产企业税负水平的影响,将“营改增”的影响分为由税率上升导致的增税效应与由进项抵扣导致的减税效应,建立分析模型。接着将2012年投入产出表的数据带入模型,进行测算并得到结论:房地产业税负将降低。38790
其次,以Z房地产公司A开发项目为分析对象,测算了营改增对房地产企业税负水平的影响。根据房地产企业增值税的核算方法,计算出A项目的预缴税、进项税、销项税,然后得出当期应纳税额和项目的增值税税金总额。计算出营业税和增值税纳税额后与理论分析的结论进行比较,以进一步证明和补充理论分析的结果。
接着,从时间上看,分析营改增对房地产企业缴税时间的影响。房地产行业有一系列的特点,如发票难以获得,进项分散,收入比成本早,土地成本的比例在总成本中较高。但由于企业在收到预收账款时只需按3%的比例预缴税款,与营业税的5%相比,通过延迟缴纳税款进一步降低了房地产业的税负。
最后,基于以上研究,综合考虑数量和时间的因素,笔者得出“营改增”对房地产企业税负水平的影响与结构性减税的宗旨相符,并分析了与以前学者得出不同结论的原因。笔者还对访谈内容进行了总结并发表了个人看法。
毕业论文关键词：房地产企业  “营改增”  税负
The Effect Of "Business Tax Replaced with VAT" On Real Estate Enterprises Tax Burden
—Using a real estate enterprise in Nanjing as an example
Abstract: On May 1st, 2016, China implemented the policy of "Business Tax Replaced with VAT" to the whole country. "Business Tax Replaced with VAT" plays an important role in promoting economic restructuring and upgrading, the development of the third industry, the main-supplement separation of companies , professional cooperation, as well as in optimizing the structure of the business enterprises. The real estate industry is one of the objectives of the reform of the industry, which is a pillar industry of China's economy. The reform of the real estate industry will have a very important impact on the national economy, finance and taxation and people's lives. In this context, this paper takes the change of tax burden as the research object, and discusses the influence of  on the real estate industry from two aspects of quantity and time.
Firstly, from the angle of quantity, this paper defines of the level of the tax burden as the level of turnover tax burden, and takes the theoretical analysis on the influence that the reform has on the real estate tax burden . Comparing the difference of tax business tax and value-added tax, analyzing the impact of the difference on the transfer of real estate tax, and then establishing the analysis model, this paper pides the effect of "Business Tax Replaced with VAT" into tax increase brought by the increase of tax rate and tax decrease caused by input deduction. By using the input output table, and calculating, the paper gets the conclusion: the real estate industry will reduce the tax burden.
Secondly, taking Z company project A as an example, the influence of "Business Tax Replaced with VAT" on the real estate enterprise tax burden level is calculated. According to the real estate value-added tax accounting method, this paper calculates the advance tax, input tax, output tax, and then get the total amount of tax of the entire project. Comparing the results of the business tax and the value added tax, and then consulting the conclusion of the theoretical analysis, the theoretical analysis is further proved and supplemented. “营改增”对房地产企业税负的影响:http://www.youerw.com/kuaiji/lunwen_37868.html