“营改增”对上海房地产业的影响研究

A Research on the Influence of BT-to-VAT Swap Reform on the Real Estate Industry of Shanghai

在对"营改增"的基本规定和国内外文献进行梳理的基础上,该文分析上海房地产业特征,预设房地产业"营改增"方案,探讨"营改增"对房地产业税负影响的机理,以房地产开发企业和服务企业为样本进行税负影响分析,对预设方案可能产生的效果进行综合评价,探究"营改增"在上海房地产业实施的难点,并提出相应的政策建议。

This paper discovers the features of Shanghai real estate industry after policy and literature review.A tentation plan is set to probe the influence mechanism of BT-to-VAT Swap Reform on Shanghai real estate Industry.The demonstration is carried on by taking the listedcompanies as samples.The results show that the tentation plan is feasible but there are some key obstacles on the process of reform.The relevant proposals are also put forward.