营改增后地产业面临税负增长的挑战与对策

The challenges and countermeasures for the tax revenue growth of the real estate industry after the reform

伴随着房地产企业的老项目开发结束,"简易计税法"逐步退出,"一般计税法"将成为主角,地产业税负将面临不减反增的挑战,房企诸多不适将逐步呈现。笔者结合自己的工作实践,通过对简易计税法和一般计税法对房企税负影响的比对,系统地揭示了"一般计税法"诱发税负增加的成因,并适时提出了行之有效的应对措施,以期引起同行重视。

With the end of the old project development of the real estate industry, the simple tax law is gradually withdrawing. General Tax law plays more important role in this industry. And the industry is facing the challenge of increasing tax bearing rather than decrease. The discomfort will gradually present. Based on the writer’s own working experience, by comparing different influence of the two tax laws, the essay will systemically reveal the reasons ＂General Tax law＂,which increase more tax bearing. At the same time, the author puts forward some effective measures to attract the attention of peer companies.