浅议房地产企业如何应对“营改增”

Real Estates' Dealing with the “Sales Tax to VAT”

随着"营业税改征增值税"的推进,房地产企业的税负有可能下降,也可能不降反升。为了顺利迎接即将到来的"营改增",在即将到来的"营改增"中避免企业税负的增加,合法减轻企业税负,企业应认真学习增值税相关规定,优选材料供应商及结算方式,加强增值税发票管理,享受合法的各项税收优惠政策,分析纳税环节降低税负以及混合项目分开核算以适用较低税率。企业通过以上措施,来响应国家号召,执行国家政策,合理降低企业"营改增"之税负。

On the way of pushing ＂sales tax to VAT,＂ the real estate enterprise tax burden is likely to fall, but it may also increase. In order to successfully meet the coming of ＂sales tax to VAT,＂ avoid the tax burden on enterprises, and legally reduce the tax burden, enterpr/ses should seriously study the relevant provisions of the value added tax, preferred material suppliers and the method of payment. They should strengthen VAT invoice management, enjoy the legally tax preferential policy, analyse the tax links to lower tax burden, and separately calculate mixed VAT projects for low taxation. In a word, enterprises should response to the call of the country, implement national policies, and reasonably reduce their tax of ＂sales tax to VAT. ＂