论文总字数：29096字

摘 要

自2016年5月1日起，全面推行“营改增”，此项政策的施行对于房地产业的三大税种，即为流转税、土地增值税和企业所得税的税负造成了巨大影响，其中最为直接影响到流转税的计算，从原先价内计税的营业税转变为价外计税的增值税，税率的上调，伴随着试点初期增值税进项抵扣流程的不完善，大量房地产企业承担着过于沉重的流转税税负，同时受到流转税影响的土地增值税和企业所得税，它们的税负也随着改革产生了不同程度的影响。

到2018年，经历了3年左右的磨合、调整，房地产业的增值税进项抵扣流程越来越完善，企业税负趋于稳定，但是随着中央对于增值税率的全方位调整，将其下调一个百分点，房地产业的税负情况又发生不一样变化。

本文基于这样现实背景，首先，通过借用以前学者测算“营改增”前后税负变化的方法，即定量对比分析法，将其作为理论依据，并且将假设完善，得出理想情况下，税率下调对三大税种的影响趋势。其次，以中海地产为案例，通过其财务报告数据，加以整合和调整，分别适用于新增值税率10%、旧增值税率11%和营业税率5%，计算相应税率下的三大税种的缴纳情况。最后，进行比对分析，研究三大税种的税负变化，从而对于之前所得出的理论分析加以修正，得到最终结论：随着增值税率的下调，流转税受到直接影响，税负下降幅度较大，此外，土地增值税和企业所得税也间接受到不同程度影响，土地增值税税负上升，企业所得税税负下降，同时，两者税负升降存在内部牵制，最终导致总体税负还是呈现下降趋势。

关键词：房地产业；流转税；土地增值税；企业所得税；税负

Analysis of the Impact of Business Tax to VAT on the Tax Burden of Real Estate Industry

——Take China Overseas Land amp; Investment Ltd as an Example

Abstract

Since May 1, 2016, the policy of "Business Tax to Value Added Tax" has been implemented in an all-round way. The implementation of this policy has exerted tremendous influence on the tax burden of the three major categories of real estate industry, namely, circulation tax, land value added tax and enterprise income tax. Among them, the calculation of circulation tax is directly affected. The tax rate increases with the change from the original in-price business tax to the value added tax of out-of-price tax. With the imperfection of the process of VAT input deduction in the initial stage of the pilot project, a large number of real estate enterprises bear excessively heavy turnover tax burden. At the same time, the land VAT and enterprise income tax affected by the turnover tax also have varying degrees of impact on their tax burden with the reform.

By 2018, after three years of running-in and adjustment, the process of VAT input deduction in real estate industry has become more and more perfect, and the tax burden of enterprises tends to be stable. However, with the comprehensive adjustment of VAT rate by the central government, the tax burden of real estate industry has changed differently.

Based on such a realistic background, this paper uses the method of former scholars to calculate the tax burden changes before and after the "Business Tax to Value Added Tax", that is, quantitative comparative analysis method, as a theoretical basis, and perfects the hypothesis, and draws the ideal trend of the impact of tax rate reduction on the three major tax categories. Then, taking China Real Estate as an example, it integrates and adjusts the tax burden changes through its financial report data. It is different from the new value-added tax rate of 10%, the old value-added tax rate of 11% and the business tax rate of 5%. It calculates the payment of three kinds of taxes under the corresponding tax rate. Then it makes a comparative analysis and studies the tax burden changes of the three kinds of taxes, so as to revise the theoretical analysis obtained before, and draws the final conclusion: with the decrease of the value-added tax rate, the turnover tax is directly affected, and the tax burden decreases more. In addition, land value-added tax and enterprise income tax are also indirectly affected to varying degrees. Land value-added tax burden increases and enterprise income tax burden decreases. At the same time, there are internal constraints on the rise and fall of both tax burden, which ultimately leads to a downward trend of the overall tax burden.

Key words: Real estate;Turnover tax; Land value-added tax;Enterprise income tax;Burden

目录

摘 要 I

Abstract II

第一章 绪 论 1

1.1 研究背景及意义 1

1.2 研究内容及思路 1

1.3 论文框架 1

第二章 文献综述 3

2.1 房地产业“营改增”必要性的研究成果 3

2.2 “营改增”对于房地产业税负影响的研究成果 3

2.2.1 内部经营的影响 3

2.2.2 外部关联企业的影响 4

2.2.3 三大税种的税负变化 4

2.3 “营改增”实施中存在问题及应对措施的研究成果 4

2.4 文献评述 4

第三章 房地产企业税负影响的理论分析——定量对比分析法 5

3.1 理论假设 5

3.2 模型构建 5

3.2.1 构建流转税税负分析模型 5

3.2.2 构建土地增值税税负分析模型 7

3.2.3 构建企业所得税税负分析模型 9

第四章 房地产企业税负影响的实例分析——以中海地产为例 12

4.1 中海地产的基本情况简介 12

4.2 中海地产的税负分析思路 13

4.3 税率变化对中海地产税负影响分析 14

4.3.1 流转税税负比较 14

4.3.2 土地增值税税负比较 16

4.3.3 企业所得税税负比较 17

4.3.4 总体税负比较 18

4.4 “定量对比分析法”理论模型修正 19

4.4.1 流转税税负分析模型的修正 19

4.4.2 土地增值税税负分析模型的修正 19

4.4.3 企业所得税税负分析模型的修正 20

结 论 21

参考文献 22

致 谢 23

第一章 绪 论

1.1 研究背景及意义

自从2016年5月1日起，房地产业正式进入“营改增”试点，旨在减少重复征税，减轻房地产企业税负。企业新增不动产可依法进行进项税额抵扣，销售不动产时可依据自身业务情况，选择简易计税和一般计税，简易计税税率5%，以取得的全部价款和价外费用作为计税基础，一般计税现行税率10%，以扣除受让土地时向政府部门支付的土地价款后所取得的全部价款和价外费用作为计税基础。

改征增值税看似税率调高，不利于企业经营，但是相较于营业税仅针对营业额征收税额，其最大优势就在于有抵扣链条，前一环节缴纳的增值税款可用于后期环节的抵扣，本质是对增值额征收税额，避免了营业税重复征税的现象，以期可以降低纳税人的税收负担，还利于民。

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