毕业论文

打赏
当前位置: 毕业论文 > 会计论文 >

营改增政策对房地产开发企业的影响及其对策

时间:2020-10-07 10:02来源:毕业论文
作为一个涉及行业众多、规模较大、影响力较广的行业,房地产行业的营改增自然压力巨大。那么,这项改革会对房地产行业带来什么样的影响,房地产企业又该如何应对,这将是本文

摘要:营改增政策一直是我国近年来税制改革中最受瞩目的一项。以增值税代替营业税,不仅可以帮助政府更好地进行纳税筹划,使得税制更为合理、简洁、高效,而且企业方面也能从中获利:营改增能够解决过去重复征税的老大难问题,还可以通过“层层征收,层层抵扣”的方式,乍看之下是更复杂了,但实际上是帮助企业减轻税收负担。营改增政策涉及的范围十分广泛,在继交通运输业、部分现代服务业、邮政业和电信业之后,房地产行业也将于今年五月纳入营改增的大家庭。作为一个涉及行业众多、规模较大、影响力较广的行业,房地产行业的营改增自然压力巨大。那么,这项改革会对房地产行业带来什么样的影响,房地产企业又该如何应对,这将是本文要重点谈论的。57629

毕业论文关键字:营改增 房地产 税制改革

Influence and measures for real estate enterprise to answer the reform program to replace the business tax with a value-added tax

Abstract: The reform program to replace the business tax with a value-added tax gets a lot of public attention among the tax reform taken in recent years. Replacing the business tax with the value-added tax can not only helping the government do tax planning better and making the tax system more reasonable, more concise and more efficient, but bringing a profit to real estate as well. This reform will solve the knotty problem of long-standing about double-taxation. Enterprises will reduce tax burden by collecting and deduction layer upon layer, although it seems more complex than before. A wide range of enterprises have been involved in, including transportation industry, a part of modern service industry, post industry and telecommunication industry. After these industries mentioned above, the real estate industry will also participate in the reform. The whole industry, which has a large-scale influence and refer to many other industries, will under an enormous stress. What will the enterprises get from the reform and what should they do to reply will be a key point to discuss in this paper.

Key words: replace the business tax with a value-added tax; the real estate industry; tax reform 

目  录

绪论 1

(一) 研究背景及意义 1

(二) 国内外研究现状及分析 1

1、国外研究现状 1

2、 国内研究现状 1

(三) 研究内容及方法 1

一、我国税制改革历程及展望与“营改增”政策的提出 2

(一) 我国税制改革历程 2

1、 有计划的商品经济时期的税制改革(1978-1993年) 2

2、 社会主义市场经济初期的税制改革:1994年工商税制改革 2

3、 社会主义市场经济完善期的税制改革:2001年以来税制完善 2

(二) 新一轮税制改革展望 2

(三) “营改增”政策的提出与计划 2

二、“营改增”实施现状 4

(一) 已纳入试点的其他行业的初步影响 4

1、交通运输业 4

2、部分现代服务业 4

3、邮政业 4

4、电信业 营改增政策对房地产开发企业的影响及其对策:http://www.youerw.com/kuaiji/lunwen_62420.html

------分隔线----------------------------
推荐内容