摘要：随着经济的不断发展，房地产业在市场经济中扮演着越来越重要的角色，对国家的税收贡献也在不断地提高。房地产的问题日益成为人民关注的问题。我国也在不断地调整和完善房地产企业的财政和税收政策。2016年5月1日起国家推行全面营改增，这又是一场重要的减税措施，从理论上来看，实行全面营改增后，房地产企业税务系统将更加完善，但现实情况中具有很多客观的因素，为了研究营改增对房地产行业的影响，本文以营改增政策为核心，用在近两年国内上市并且具有代表性的房地产企业的财务状况分析表进行分析，得出营改增对房地产的影响的结果，并找出影响的原因，最后提出具有现实意义的对策建议。

关键词：营改增；房地产；税收；税负

Replace Business Tax With Value-added Tax Impact Analysis of The Real Estate Enterprises

Abstract：With the continuous development of the economy, real estate is also constantly market, the real estate industry in the market economy occupies an important position on  the country's tax contribution is also constantly improve. The tax issue of real estate is also a matter of national concern. Our government is also on the real estate business tax and tax related policies to effectively adjust to adapt to the changing economic situation. In 2011, the State Council approved the pilot increase pilot program, the government has also extended the pilot to the country, May 1, 2016 national implementation of a comprehensive camp by, which is an important tax cuts.In order to study the influence of the increase on the real estate industry, this paper analyzes the influence of the increase on the real estate industry. In this paper, the real estate enterprise tax system will be more perfect, but the actual situation has many objective factors. Policy as the core, with the last two years of domestic and representative real estate business financial analysis of the table to get the impact of the increase in the impact of real estate, and find out the reasons for the impact, and finally put forward a reality Meaning of the countermeasures.

Keywords:replace business tax with value-added tax; real estate; tax; tax burden

目录

0引言 1

1营改增的特征 1

1.1营改增的背景 1

1.2营改增的目的与意义 2

1.3中外增值税变化情况 2

2营改增对房地产企业的影响分析 4

2.1营改增对房地产企业成本的影响 4

2.2营改增对房地产企业财务的影响 4

2.3营改增对房地产企业税收的影响 6

2.4营改增对房地产企业利润的影响 8

3案例分析 9

3.1案例一 10

3.2案例二 10

4营改增中房地产的对策建议 11

4.1房地产企业主动适应“营改增”的税收政策 11

4.2加强优化与完善税收筹划管理工作 11

4.3营改增落实期间加强财务管理内部控制 12

4.4重视对供货商的选择 12

4.5聚焦项目施工成本分摊减低增值税额度 12

4.6房地产企业内部营造规范会计凭证文化