营改增后房地产开发企业的税务筹划【初稿】.doc

摘 要 2016年召开的第十二届全国人民代表大会上，政府工作报告时指出，将从2016年5月1日起全面实施“营改增”，将试点范围扩大到建筑业、房地产业、金融业、生活服务业。房地产企业“营改增”对房地产企业税负的影响无疑是值得研究的重大问题，“营改增”后税负的变化将决定其是否达到预期减税目标，也将影响“营改增”试点的平稳推进。房地产行业是国民经济的重点行业，对整个经济的发展起着至关重要的作用。而税收作为国家宏观调控的手段，对全行业的发展产生巨大影响。在可以预见的将来，房地产行业“营改增”会对整个行业大洗牌，对整个行业进行分化及优化。房地产开发公司要想扩大经营，增强实力，对“营改增”不容忽视。提前了解政策，尽早做好筹划，做好应急预案，对房地产行业的发展有极大的促进作用。同时积累经验并形成优秀典型案例，也对丰富和发展整个税制，提升税收筹划水平有积极影响。 关键词：营改增；房地产开发企业；税务筹划  Abstract The 2016 meeting of the Twelfth National Peoples Congress, pointed out that the government work report, from May 1, 2016 the full implementation of replacing business tax with value-added tax(VAT), the pilot to expand the scope of the construction industry, real estate, finance, life service industry. Effect of real estate enterprises replacing business tax with value-added tax(VAT) on the real estate tax is a major issue worthy of study, replacing business tax with value-added tax(VAT) after tax changes will determine whether the expected goal of tax cuts, will also affect the steady advance of replacing business tax with value-added tax(VAT) pilot. The real estate industry is the key industry of the national economy, which plays an important role in the development of the whole economy. As a means of national macro-control, tax has a great impact on the development of the whole industry. In the foreseeable future, the real estate industry, camp changed to increase the industry will be a big reshuffle, the entire industry differentiation and optimization. Real estate development companies in order to expand operations, enhance the strength of the camp changed to increase can not be ignored. Advance understanding of the policy, as early as possible to do a good job planning, contingency plans for the development of the real estate industry has a great role in promoting. At the same time, the accumulation of experience and the formation of excellent typical cases, but also to enrich and develop the entire tax system, improve the level of tax planning has a posit