房地产市场下行形势下三大税种预缴制度对房地产行业的影响及建议——以X地产项目为例

The Influence and Suggestions of the Prepayment System of Three Major Taxes on the Real Estate Industry under the Downward Situation of the Real Estate Market--Take the X Real Estate Project as an Example

自2021年下半年以来,越来越多的房地产企业因现金流短缺不断"暴雷",规避金融系统性风险,顺利实现房地产企业软着陆,已成为当今经济的重中之重.而房地产行业现行的企业所得税预缴制度、土地增值税预缴制度、增值税税务预缴制度会在很大程度上占用企业现金流,加重企业融资约束.基于此,文章以X地产项目为例,分析了当下房地产行业在三大税种预缴制度影响下的困境,并据此提出应对建议,以期为后续房地产行业税种预缴制度改革提供参考.

Since the second half of 2021,more and more real estate companies have been"Baolei"due to cash flow shortages.Avoiding systemic financial risks and successfully realizing the soft landing of real estate enterprises has become the top priority of current economy.However,the current enterprise income tax prepayment system,land value-added tax prepayment system and valueadded tax prepayment system in the real estate industry occupy the cash flow of enterprises to a large extent and increase the financing constraints of enterprises.Based on this,this paper takes the X real estate project as an example to analyze the current dilemma of the real estate industry under the influence of the prepayment systems of three major taxes,and puts forward corresponding suggestions to provide reference for the subsequent reform of the tax prepayment system in the real estate industry.