“营改增”对房地产企业税负的影响——以万科集团为例

The Effect of Replacing the Business Tax with Value-added Tax on Tax Burden for the Real Estate Enterprise Industry——Based on A Study of China Vanke Co.,Ltd

我国房地产企业在前十年得到前所未有的发展,随着市场经济的不断发展,房地产企业也面临机遇和挑战。"营改增"给房地产企业带来了很多好处,同时也将会面临巨大的考验,税负有可能增加、收益增幅有可能下降和管理有可能会变得更复杂等问题。本文在当今社会环境下分析"营改增"对房地产企业的利与弊,同时提出了一些应对措施。

In the past decade,the real estate enterprises in China have developed unprecedentedly.With the rapid growth of market economy,the real estate enterprises have also faced opportunities and challenges.The replacement of business tax with value added tax in China has brought plenty of benefits to the real estate enterprise industry.However,it caused many problems in the meantime,such as the heavier tax burden,the lower income growth and the more complex management.Based on the social environment nowadays,this article analyzed both advantages and disadvantages of the replacement of business tax with value added tax for the real estate enterprise industry in China.Furthermore,some suggestions to solve the problems were made.