全面营改增对房地产企业土地增值税清算的影响分析

论文总字数：14876字

摘 要

一直以来，房地产公司都是我国经济发展的支柱型产业，房地产公司的发展情况在一定程度上显示了我国经济发展的实际状况。这些年来房地产行业一直处于不断开垦的状况，形成了过多的产能，最后导致墟市库存越来越高，同时也阻塞了房地产行业的成长，“去库存”成为房地产行业的工作重点。根据我国最新法律法规规定，从2016年5月1日开始，我国全面施行营改增的新政策，房地产业、建筑业等悉数计入试点范畴，由本来的交纳营业税变成交纳增值税。增值税替代营业税这一政策的出现，不仅将会对土地增值税清算的规则产生影响，而且还会对公司收入和土地增值税抵扣名目产生影响。这也会对房地产行业的利润名目产生直接影响，房地产企业应重视有关的税务处理，积极地面对营改增对土地增值税清算造成的影响，以达到各企业收益的最大化。

于是，在这样的背景下，对营改增房地产公司土地增值税清算的变化来剖析研究。本文首先叙述了土地增值税的定义、房地产公司清算的含义以及房地产公司土地增值税清算所须要的条件，接着从全面营改增对房地产公司土地增值税清算的纳税变革出发，比拟营改增前后房地产公司土地增值税清算地变化情况，经过简单地案例钻研剖析全面营改增对房地产公司土地增值税清算地影响，结尾从房地产公司进行税收合理规划地角度提出适当地应对建议。但愿通过本文较为不成熟的阐述，能对房地产公司有一定的参考价值。

关键词：营改增；土地增值税清算；房地产企业；影响

Analysis On the Effect of Replacing Business Tax with Value-added Tax on Land Value Added Tax Liquidation of Real Estate Enterprises

Abstract

The real estate industry has always been the pillar industry of China"s economic development, and its development status reflects the actual situation of China"s economic development to a certain extent. In recent years, the real estate industry has been in the state of large-scale development, resulting in excess capacity, which eventually leads to the gradual increase of market inventory and hinders the development of the real estate industry. "destocking" has become the focus of the real estate industry. According to the regulation of the ministry of finance and taxation [2016] no.36, since May 1, 2016, the pilot project of replacing business tax with value-added tax has been carried out. The real estate industry and construction industry have been included in the pilot project, and the original business tax has been changed to value-added tax. The appearance of replacing the business tax with a value-added tax will affect the rules of land value added tax liquidation, as well as enterprise benefits and land value added tax deduction projects. This will also directly affect the profit projects of the real estate industry. Real estate enterprises should pay attention to the relevant tax treatment and actively deal with the impact of the replacement of business tax with VAT on the liquidation of land value added tax, so as to maximize the income of each enterprise.

Therefore, in this context, the changes of real estate land value added tax liquidation before and after the replacement of business tax with VAT are analyzed. This paper firstly combed the definition of land value-added tax and conditions required for clearing the land value-added tax, and then from the full camp change based on the land value-added tax liquidation tax reforms, more camp change before and after the change of land value-added tax liquidation, through a brief case study to increase comprehensive camp influence on real estate enterprise land value-added tax liquidation, finally from the perspective of the real estate enterprise to carry on the reasonable tax planning coping Suggestions are put forward. It is hoped that this paper will be of some reference value to real estate development enterprises.

Keywords: Camp to increase; Land value added tax liquidation; Real estate enterprises; Impact

目 录

摘要 1

Abstract 2

第一章 绪论 1

1.1 研究背景 1

1.2 研究目的及意义 1

1.3 研究内容及方法 1

第二章 文献综述 2

2.1 营改增后对房地产公司土地增值税清算的影响 2

2.2 营改增给房地产企业土地增值税清算带来的新问题 3

2.3 房地产企业营改增后实施土地增值税清算纳税筹划的策略 3

第三章 房地产企业土地增值税现状分析 4

3.1 土地增值税概述 4

3.2 土地增值税清算的条件 4

3.3 营改增前后房地产企业土地增值税清算的变化 4

3.3.1 房地产让渡收入确认不含增值税 4

3.3.2 土地价款的扣除不扣减土地抵减税额 5

3.3.3 扣除名目金额结合纳税人取得的凭证类型确认 5

3.3.4 扣除名目中“与让渡房地产有关的税金”不包括增值税 6

第四章 房地产企业的应对策略 7

4.1 注重企业税金测算工作 7

4.2 建立适应增值税的财务管理机制与体系 7

4.3 加强、规范增值税发票管理 7

4.4 加强“营改增”政策学习，重视并加强与税务机关的沟通交流 7

4.5 测算在建名目增值税税负变化，选择合适的计税方法 7

4.6 注重土地增值税清算过程中的税收监控 8

结 论 9

参考文献 10

致 谢 11

剩余内容已隐藏，请支付后下载全文，论文总字数：14876字