论文总字数：19306字

摘 要

到目前为止，我国房地产行业的营改增已经完成。增值税和之前的营业税不同，它变得更复杂。“营改增”新增加了建筑、房地产、金融保险和生活服务这四个行业。“营改增”实行后对房地产的发展起到了明显的推动作用。房地产业是第三产业的重要组成部分，由于其发展资金投入巨大，建设周期长，融资成本高，房地产业的发展在实施营改增后遇到了一系列问题,在一定程度上影响了房地产业务和管理工作的进行，其中受到影响最为显著的是会计处理活动。房地产企业中的会计核算工作在其发展过程中发挥着重要的作用，通过对于核算企业经营活动各个环节成本进行控制，避免资金的流失。然而目前很多房地产企业中的会计核算工作仍然存在较大问题，导致企业发展受到一定阻碍。本文主要是讨论了会计核算工作的内容，然后分析房地产企业在其中遇到的问题并且提出了解决方案，想根据这些解决方案来使得房地产企业的会计工作更加完善，以此来推动房地产企业的快速发展。

本文首先介绍了房地产企业具有的显著特点，进而分析了“营改增”实施之后，企业涉税会计处理工作发生的变化，最后就涉税会计处理发生的变化企业需要做出怎样的调整进行探讨，由此提高自身会计工作效率。

本文主要是分为了六个章节，首先是绪论，绪论包括了本文的研究背景、研究方法和思路以及文献综述；其次是有关增值税的概念、“营改增”的意义及影响；第三章是我国房地产企业增值税现状分析，包括房地产业经营特点、遇到的问题及实施营改增的必要性；第四章是全文的重点，主要是以保利地产公司为例、分析营改增后对保利地产公司税负的影响；第五章是结论及建议；最后则是参考文献。

关键词：营改增后；房地产企业；增值税；涉税会计；会计处理

Tax Accounting Treatment of Real Estate Enterprises After Replacing Business Tax with VAD

Abstract

Until now,the real estate industries’ reform in China has been completed.There are many differences between business tax and VAT. VAT, by contrast, is more complex. The scope of "replacing the business tax with a value-added tax" includes the last four industries such as construction, real estate, finance and insurance, and life service industry. Moreover, the value-added tax generated by the newly added real estate of all enterprises will be included in the scope of deduction, so as to ensure that the tax burden of all industries will be reduced but not increased. The development of real estate plays a very important role and has greatly promoted China"s economic development.After the implementation of "replacing business tax with value-added tax",it has played a significant role in promoting real estate development. Owing to the huge investment in development funds, long construction period and high financing costs,the vital part of the tertiary industry—Real estate industry,its development is increasing after a series of problems in the implementation of camp, to a certain extent, affected the real estate business and management, of which the most significant impact is the accounting activities.In the real estate enterprises’ development process,the accounting work plays an vital role.By controlling the costs of each link of the business activities of real estate enterprises, the loss of funds can be avoided. However, at present, accounting work in many real estate enterprises still has major problems, which has led to certain obstacles to the development of enterprises. This paper mainly discusses the content of accounting work and analyzes the problems of accounting work in most real estate enterprises. Combined with the existing problems, put forward the corresponding solutions to improve the accounting work of real estate enterprises, in order to promote the rapid development of real estate enterprises.

Firstly,this paper introduces the real estate enterprises’ distinctive characteristics, and then analyzes the changes in the tax-related accounting processing of enterprises after the implementation of “compulsory reform and increase”.and finally discusses how enterprises need to make adjustments to the changes of tax-related accounting treatment, so as to improve their own accounting efficiency.

This paper is divided into six chapters. The first is the introduction. The introduction includes the research background, research methods and ideas, and literature review. Secondly, the concept of value-added tax and the significance and influence of VAT; The third chapter is the status quo analysis of China"s real estate enterprises value-added tax, including the real estate industry operating characteristics, problems encountered and the implementation of the necessity of replacing the business tax with a value-added tax; The fourth chapter is the focus of the full text, mainly taking Poly Real Estate Company as an example to analyze the impact of the reform of the camp on the tax burden of Poly Real Estate. Chapter five is the conclusion and suggestion; Finally, there are references.

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