浅谈“营改增”的意义及其对房地产业的影响

Discussion on Significance of “Replacement of BIZ Tax by VAT” and its Impact on Real Estate Industry

"营改增"是指按照国家规定将原先缴纳营业税的行业(包括生活服务业、房地产业、金融业、建筑业等,以下简称"营改增"行业)改为增值税的税务政策改革。营业税改征增值税最大的优点在于使全社会、全行业的流转税统一成增值税,通过不同行业企业之间的结算形成产业链上下游的增值税抵扣链条,避免了原先营业税存在的重复征税问题,从而有利于全社会、全行业税负的降低。从本质上说这是一项对我国所有行业有利的影响深远的税务政策变化,但对于"营改增"行业来说由于营业税与增值税在计税依据、计税税率和主管税务机关等方面的不同,使得"营改增"给企业的内控管理带来巨大挑战,并对企业的实际税负产生了深远的影响。房地产业是我国的支柱性产业,也是此次"营改增"的重要行业,分析"营改增"的意义及其对房地产业经营活动的影响,对我们了解国家推行营改增政策的初衷及房地产行业该如何应对变化是很有帮助的。

It refers to the tax policy reformof the industry that has previously paid the business tax （including life service industry,real estate industry,financial industry,construction industry and so on,hereinafter referred to as the VAT） in accordance with the state regulations. The biggest advantage make the whole industry circulation tax unified into value-added tax. Through the indifferent industries,the value-added tax deduction chain in the industrial chain s formed,which avoids the repeated taxation problems existing in the business tax tme,which s beneficial to the burden in the whole society. In essence,this s a big change in tax policy which on all industries in our country,but for the industry,the d i fference between the business added tax on the tax basis,tax rate and the competent tax authorities brings great control management of the enterprises,and has a far-reaching impact on the actual enterprises. The real estate industry s the pillar industry of our country, and it is also an important industry to this tax policy reform. It is very helpful to analyze the significance of on the real estate industry. It is very helpful for us to understand the original intention implementation of the policy reform and how the real estate industry should deal with the change.