营改增对物业管理企业的影响及对策探微

营改增税收政策在“十三五”规划中确定下来，以降低企业的税务负担。作为最后一批纳入营改增模式的物业管理企业，要想实现真正意义上的税负减轻，必须对营改增政策进行彻底的分析，积极地找出不利影响的解决策略。本文结合物业管理企业实施营改增后税负及利润的变化分析，对如何在营改增模式下降低企业税负提出了几点建议，以供参考。

Replacing business tax with value-added tax（VAT） tax policy determined in the ＂13th Five-Year＂ plan, in order to reduce the tax burden on enterprises. As the last batch of property management companies that are included in the business transformation mode, if we want to achieve a reduction in the real sense of tax burden, we must make a thorough analysis of the policy of ＂camp reform and increase＂, and actively find out the solutions to the adverse effects. Based on the analysis of the change of tax burden and profit after the implementation of property tax management, this paper puts forward some suggestions on how to lower the tax burden of enterprises in the mode of business transformation and increase, for reference.