本文選題：房地產(chǎn)開(kāi)發(fā)企業(yè) + 營(yíng)改增　； 參考：《江蘇大學(xué)》2017年碩士論文

【摘要】：隨著營(yíng)業(yè)稅改征增值稅進(jìn)程的步步推進(jìn),“營(yíng)改增”成為了社會(huì)熱點(diǎn)話題。作為結(jié)構(gòu)性減稅的重要政策措施,“營(yíng)改增”標(biāo)志著營(yíng)業(yè)稅在我國(guó)歷史舞臺(tái)上的徹底退出,增值稅鏈條逐漸完善,有利于經(jīng)濟(jì)發(fā)展方式的加快轉(zhuǎn)變和經(jīng)濟(jì)結(jié)構(gòu)的戰(zhàn)略性調(diào)整,改革意義重大,影響深遠(yuǎn)。對(duì)于房地產(chǎn)開(kāi)發(fā)企業(yè)而言,要想在短期內(nèi)做好應(yīng)對(duì)“營(yíng)改增”的工作有一定的難度,稅改初期一些企業(yè)的稅負(fù)甚至?xí)唤捣丛�。但是從長(zhǎng)久來(lái)看,“營(yíng)改增”政策代表著現(xiàn)代稅制的逐漸完善,必將有利于整體經(jīng)濟(jì)的發(fā)展;與此同時(shí),眾所周知的是,房地產(chǎn)行業(yè)是我國(guó)國(guó)民經(jīng)濟(jì)的支柱,隨著房地產(chǎn)業(yè)的迅猛發(fā)展,建筑存量增加,城鎮(zhèn)化節(jié)奏加快,居民生活水平提高,人們對(duì)房地產(chǎn)的消費(fèi)需求得到滿足。為進(jìn)一步推動(dòng)“營(yíng)改增”進(jìn)程,2016年5月1日,國(guó)務(wù)院將建筑業(yè)、房地產(chǎn)業(yè)、金融業(yè)、生活服務(wù)業(yè)一次性納入試點(diǎn)范圍,將新增不動(dòng)產(chǎn)所含增值稅全部納入抵扣范圍。房地產(chǎn)業(yè)“營(yíng)改增”從細(xì)則出臺(tái)到政策實(shí)施時(shí)間之短,給房地產(chǎn)開(kāi)發(fā)企業(yè)的稅收籌劃帶來(lái)了新的挑戰(zhàn)。有鑒于此,研究“營(yíng)改增”對(duì)房地產(chǎn)開(kāi)發(fā)企業(yè)稅負(fù)的影響具有很高的新鮮度和重要性。本研究首先對(duì)國(guó)內(nèi)外相關(guān)研究進(jìn)行歸納總結(jié),在國(guó)內(nèi)外相關(guān)研究偏重于增值稅的優(yōu)勢(shì)、房地產(chǎn)稅的征收,以及房地產(chǎn)“營(yíng)改增”的動(dòng)因和稅負(fù)效應(yīng)的基礎(chǔ)上,結(jié)合房地產(chǎn)開(kāi)發(fā)企業(yè)的現(xiàn)狀及在我國(guó)國(guó)民經(jīng)濟(jì)中的重要性,研究“營(yíng)改增”對(duì)房地產(chǎn)開(kāi)發(fā)企業(yè)稅負(fù)的影響;其次,本研究梳理了相關(guān)理論和文獻(xiàn)綜述,分析了“營(yíng)改增”對(duì)房地產(chǎn)行業(yè)影響的機(jī)理,設(shè)定了房地產(chǎn)開(kāi)發(fā)企業(yè)在“營(yíng)改增”前后流轉(zhuǎn)稅、城建稅和教育費(fèi)附加、企業(yè)所得稅以及稅負(fù)總額差異的計(jì)算方法;其三,采用理論與實(shí)際結(jié)合的方法,進(jìn)行案例研究�？紤]到房地產(chǎn)開(kāi)發(fā)企業(yè)上游行業(yè)在進(jìn)項(xiàng)稅抵扣時(shí)涉及到不同的進(jìn)項(xiàng)稅率,本文將運(yùn)用不同的進(jìn)項(xiàng)稅率計(jì)算分析G房地產(chǎn)開(kāi)發(fā)企業(yè)2014年、2015年和2016年“營(yíng)改增”前后流轉(zhuǎn)稅、城建稅和教育費(fèi)附加、企業(yè)所得稅以及稅負(fù)總額的差異,計(jì)算使G房地產(chǎn)開(kāi)發(fā)企業(yè)整體稅負(fù)降低的臨界進(jìn)項(xiàng)稅率,以為其在合理預(yù)測(cè)臨界進(jìn)項(xiàng)稅率的基礎(chǔ)上選擇更好的項(xiàng)目來(lái)降低稅負(fù),以及在合理的區(qū)間內(nèi)調(diào)整企業(yè)戰(zhàn)略提供相關(guān)借鑒思路。其后,為了進(jìn)一步了解房地產(chǎn)開(kāi)發(fā)企業(yè)的具體業(yè)務(wù)構(gòu)成和相應(yīng)的進(jìn)項(xiàng)稅,本文還將分析G房地產(chǎn)開(kāi)發(fā)企業(yè)A項(xiàng)目的具體成本及對(duì)應(yīng)的進(jìn)項(xiàng)稅率,研究企業(yè)在特定的整體臨界進(jìn)項(xiàng)稅率下對(duì)具體項(xiàng)目進(jìn)項(xiàng)稅率的要求,為企業(yè)的項(xiàng)目規(guī)劃提供思路。最后,本研究希冀為房地產(chǎn)開(kāi)發(fā)企業(yè)合理進(jìn)行稅收籌劃從而有效應(yīng)對(duì)“營(yíng)改增”提供對(duì)策建議。綜上,本研究得出結(jié)論:2014年至2016年使G企業(yè)整體稅負(fù)降低的臨界進(jìn)項(xiàng)稅率分別為6.42%、4.29%和5.74%,隨著可抵扣進(jìn)項(xiàng)稅率的增加,企業(yè)整體稅負(fù)下降幅度越大。G企業(yè)A項(xiàng)目的進(jìn)項(xiàng)稅率超過(guò)企業(yè)整體臨界稅率,因此,G企業(yè)應(yīng)該在歷史數(shù)據(jù)的分析基礎(chǔ)上,結(jié)合自身戰(zhàn)略發(fā)展需要,合理預(yù)測(cè)未來(lái)的進(jìn)項(xiàng)稅率,通過(guò)對(duì)項(xiàng)目的選擇和規(guī)劃,使企業(yè)的整體進(jìn)項(xiàng)稅率達(dá)到目標(biāo)要求,最終幫助企業(yè)達(dá)到結(jié)構(gòu)性減稅的目標(biāo)。本研究進(jìn)而認(rèn)為,首先,房地產(chǎn)開(kāi)發(fā)企業(yè)要合理做好稅收籌劃,從收入和進(jìn)項(xiàng)稅進(jìn)行雙向管理;其次,還應(yīng)重視企業(yè)合同管理,對(duì)會(huì)計(jì)人員業(yè)務(wù)素質(zhì)提出更高的要求;最后,房地產(chǎn)開(kāi)發(fā)企業(yè)要建立和完善內(nèi)控制度。綜上,本研究希望為房地產(chǎn)開(kāi)發(fā)企業(yè)應(yīng)對(duì)“營(yíng)改增”,并進(jìn)而實(shí)現(xiàn)結(jié)構(gòu)性減稅提供合理建議。
[Abstract]:With the progress of the VAT, the "camp to increase" has become a hot topic in the society. As an important policy measure of structural tax reduction, the "camp to increase" marks the complete withdrawal of business tax on the historical stage of our country. The value-added tax chain is gradually perfected, which is favorable for the accelerated transformation of the economic development mode and the economic structure. The strategic adjustment is of great significance and far-reaching impact. For the real estate development enterprises, it is difficult to do a good job in the short term, and some enterprises' tax burden will not increase in the early period of tax reform. But in the long run, the "camp to increase" policy represents the gradual improvement of the modern tax system and will certainly be the same. At the same time, it is well known that the real estate industry is the pillar of our national economy. With the rapid development of the real estate industry, the building stock increases, the pace of urbanization is accelerated, the living standard of the residents is improved, and the consumption demand of the real estate is satisfied. In order to further promote the "camp to increase" process, 2016 In May 1st, the State Council put the construction industry, the real estate industry, the financial industry and the living service industry into the pilot scale, and put the added value added tax in the new real estate into the deductible scope. The real estate industry "camp to increase" was introduced from the detailed rules to the policy implementation time, which brought new challenges to the tax planning of the real estate development enterprises. It is very fresh and important to study the impact of "camp to increase" on the tax burden of real estate development enterprises. First, this study summarizes the relevant research at home and abroad, and the related research at home and abroad is biased on the advantages of VAT, the Levy of real estate tax, and the motivation and tax effect of the real estate "camp to increase". The present situation of the real estate development enterprise and the importance in the national economy of our country, study the influence of "camp to increase" on the tax burden of the real estate development enterprise. Secondly, this study combs the related theory and literature review, analyzes the mechanism of the impact of the "camp to increase" on the real estate industry, and sets the real estate development enterprises before and after the "camp to increase". Transfer tax, urban construction tax and education fee additional, enterprise income tax and the calculation method of the difference of total tax burden; thirdly, use the method of combining theory with practice to carry out case study. Considering that the upstream industry of the real estate development enterprise involves different entry tax rates in the entry tax deduction, this paper will use different entry tax rates to analyze G Real estate development enterprises in 2014, 2015 and 2016, before and after the "camp to increase" circulation tax, urban construction tax and education fee additional, enterprise income tax and the total tax burden difference, calculation of the G real estate development enterprises to reduce the overall tax burden of the critical entry rate, thinking that it can choose a better project based on the reasonable forecast of the critical entry rate. In order to further understand the specific business composition of the real estate development enterprise and the corresponding entry tax, this paper will also analyze the specific cost and corresponding entry tax rate of the G real estate development enterprise A project in order to further understand the specific business structure of the real estate development enterprise. At the entry rate, the requirements of the entry tax rate for specific projects provide ideas for the project planning of the enterprises. Finally, this study hopes to provide some suggestions for the reasonable tax planning of the real estate development enterprises in order to effectively cope with the "increase in the camp to increase". To sum up, this study draws the conclusion that the overall tax burden of G enterprises will be reduced from 2014 to 2016. The tax rate is 6.42%, 4.29% and 5.74% respectively. With the increase of the deductible tax rate, the greater the overall tax burden of the enterprise, the higher the entry tax rate of the.G enterprise A project exceeds the enterprise's overall critical tax rate. Therefore, the G enterprise should, on the basis of the analysis of the historical data, combine with the development needs of its own strategy, and reasonably predict the future entry tax rate. The selection and planning of the project make the overall entry tax rate of the enterprise reach the target requirement and ultimately help the enterprise achieve the goal of structural tax reduction. In this study, the real estate development enterprise should make a reasonable tax planning, and manage the two-way management from income and entry tax. Secondly, the enterprise contract management should be paid attention to, and the accounting personnel should be paid attention to. In the end, the real estate development enterprises should establish and improve the internal control system. In summary, this research hopes to provide reasonable suggestions for real estate development enterprises to deal with the "increase in the camp" and to achieve structural tax reduction.

【學(xué)位授予單位】：江蘇大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F299.233.42;F812.42

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