房地产开发企业土地增值税预征政策改革分析——基于应对人口老龄化、防风险稳增长背景

Reform of Real Estate Development Enterprises’Land Value-added Tax Pre-collection Policy:Based on the Background of Addressing Population Aging,Risk Prevention and Stable Growth

中国经济经历三十多年高速增长,房地产开发行业作为支柱行业贡献可观,但现在房地产开发企业可持续发展问题凸显。中国老龄化程度持续加深造成商品房需求转弱导致主营业务收入下降,同时减缓城镇化进程造成房地产开发企业过度竞争面临利润减少问题,高周转、高杠杆生产经营模式和宏观政策调控也使其出现流动性减弱、资金链断链的风险,目前的困境导致房地产开发企业对我国宏观经济稳定增长的拉动作用放缓。土地增值税是我国房地产开发企业税率最高的税种,并且具有调节房地产市场的功能,其主要通过预征环节缴纳税金。因此,房地产开发企业土地增值税预征制度有必要作为调控企业现金流的工具进行相应的改革,缓解企业资金周转压力,帮助房地产开发企业应对当前问题。

Chinese economy has experienced over 30 years of rapid growth,and the real estate development industry has made significant contribution as a pillar industry,but now the issue of real estate development enterprises’sustainable development is prominent.The continuous deepening of China population aging degree leads to a weakening demand for commercial housing,resulting in a decrease in main business income,while slowing down the urbanization process results in real estate development enterprises’excessive competition and their facing the problem of reduced profits.Meanwhile,the high turnover and high leverage production-operation model as well as macro-economic policy regulation also lead to the risks of weakened liquidity and broken capital chains.The current dilemma results in a slowdown in the driving effect of real estate development enterprises on the stable growth of China macro-economy.Land value-added tax,which is mainly collected through pre-collection process,is the tax category with the highest tax rate for China real estate development enterprises and has the function of regulating the real estate market.Therefore,it is necessary to carry out corresponding policy reforms on the pre-collection system of real estate development enterprises’land value-added tax as a tool to regulate their cash flow so as to alleviate the pressure of enterprises’capital turnover and help real estate development enterprises cope with current problems.