营改增后房地产企业税收筹划研究

Study on Tax Planning of Real Estate Enterprises After Changing Business Tax into VAT

随着我国经济水平的提高,税收政策面临着改革。自1994年分税制改革以来,营改增政策的出台就是一项重大的变革。而对于房地产企业来说,营改增政策的实施,不仅能够避免重复征税的现象,还能够减少企业在税收方面的负担,从而促进企业经济效益的提高。论文就此对房地产企业营改增后税收筹划措施进行了研究,内容供相关人士参考。

With China＇s economic development, China＇s tax policy is facing reform. Since the reform of the tax system in 1994, replacing business tax with value-added tax（VAT） policy is a major change. And for the real estate enterprises, the implementation of replacing business tax with value-added tax（VAT） policy not only can avoid double taxation phenomenon, but also can reduce the tax burden of enterprises, so as to promote the improvement of economic efficiency of enterprises. The article researches on the tax planning measures of real estate enterprises after replacing business tax with value-added tax（VAT）, for reference.