营改增对房地产开发企业税负影响

The Impact of Business Tax Changing into VAT on Tax Burden of Real Estate Development Enterprises

从2016年5月1日起,房地产业正式纳入营业税改增值税试点,同时,建筑业、金融业、生活服务业全部纳入试点,这不仅标志着我国营业税改增值税试点的全面推开,也标志着营业税正式退出我国税收制度,我国的财政税收体制更加规范。

Since May 1 st, 2016, the real estate industry has been officially included in the pilot of business tax changing into VAT, while the construction industry, the financial industry and the life service industry have all been included in the pilot program. It not only marks the full implementation of the pilot of business tax changing into VAT in our country, but also indicates that the sales tax has been formally withdrawn from China＇s tax system, and makes our country＇s financial tax system more specification.