【摘要】：房地產(chǎn)業(yè)在國民經(jīng)濟中占有重要地位,涉稅較多,稅負較重,房地產(chǎn)業(yè)進行稅收籌劃可以減少納稅成本,從而達到增加企業(yè)利潤的目的。本文采用理論與案例相結合的方法,通過對我國房地產(chǎn)開發(fā)企業(yè)的特點和發(fā)展趨勢進行分析,尤其是在"營改增"實行后,房地產(chǎn)企業(yè)由繳納營業(yè)稅改為繳納增值稅,增值稅稅款的計算方法和納稅申報方式等都出現(xiàn)了較大變化,比營業(yè)稅復雜得多,稅務籌劃的空間也相應擴大。企業(yè)要及時根據(jù)房地產(chǎn)企業(yè)"營改增"后的新變化,研究稅務籌劃的新思路、新方法。
[Abstract]:The real estate industry plays an important role in the national economy, involving more taxes and heavy tax burden. The tax planning of the real estate industry can reduce the cost of paying taxes and thus achieve the purpose of increasing the profits of enterprises. This article adopts the method of combining theory and case, through the analysis of the characteristics and development trend of the real estate development enterprises in our country, especially after the implementation of "business reform and increase", the real estate enterprises change from paying business tax to paying value-added tax. The calculation method and tax declaration method of VAT have changed greatly, which is much more complicated than business tax, and the space of tax planning is expanded accordingly. Enterprises should study new ideas and methods of tax planning according to the new changes of real estate enterprises.
【作者單位】： 銅陵學院會計學院;
【分類號】：F812.42;F299.233.42

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本文編號：2385656