营改增对房地产企业的影响研究

On Impact of Replacing Business Tax with Value-added Tax on Real Estate Enterprises

营改增的目的是消除重复征税,使改革行业的整体税负不增加或略有下降。2016年5月1日开始,我国全面推开营业税改征增值税。本文在阐述房地产业营改增的意义的基础上,分析营改增后房地产企业的税负变化,以及营改增对企业财务报表的影响,指出房地产企业应从采购与成本管理、税务内部控制、发票管理、经营模式等方面做好准备,应对营改增的到来。

The purpose of replacing business tax（abbrev. BT）with value-added tax（abbrev. VAT） is to eliminate the repeated taxes so that the overall tax burden of the enterprise remains the same or even less than before. China began to launch an overall tax reform of replacing BT with VAT since May,1st, 2016. The paper first stated the significance of replacing BT with VAT, and then analyzed the tax changes and impact on the financial statements after the tax reform.Then it pointed out that real estate enterprises should prepare themselves for the tax reform in procurement and cost management, tax internal control, invoice management, business model as so to adapt to the replacement of BT with VAT.