会计财务管理-营改增背景下对房地产企业的税收影响.docVIP

PAGE IV 营改增背景下对房地产企业的税收影响 --以云南省昆明市禄武房地产为例 摘要：自从我国引入纳税筹划，相关理论研究始终在企业经营决策中占据重要的地位。许多知名的房地产企业都设立了相应的纳税筹划部门。根据相关税法，相关税收筹划方案的制定和制定对房地产公司的经济效益产生积极影响。税收筹划对房地产公司来说非常重要。 2016年5月1日，中国房地产公司改革房地产，并加大了全面实施力度。国家税务总局发布了房地产公司征收增值税的管理办法。从那时起，商业税已完全退出中国的历史阶段。纳税筹划近年来在税收管理领域的应用研究和企业决策中占有非常重要的地位。本文根据房地产企业“营改增”后增值税相关纳税规定，结合纳税筹划的基本理论，以云南省昆明市禄武房地产为研究对象，本文分析了云南省昆明市商业活动中增值税税收筹划的环境基础，增值税税收筹划的必要性，以及公司在增值税税收筹划过程中需要注意的问题。 关键词：“营改增” 增值税税负 增值税纳税筹划 房地产企业 Research on Tax Planning of Real Estate Enterprises under the Background of Calculation Reform ——Taking H Real Estate Company as an example Abstract：Since the introduction of tax planning in China, relevant theoretical research has always occupied an important position in business decision-making. Many well-known real estate enterprises have set up corresponding tax planning departments. According to the relevant tax laws, the design and formulation of tax planning programs have a positive impact on the economic benefits of real estate enterprises. Tax planning is of great significance to real estate enterprises. On May 1, 2016, Chinas real estate enterprises business to increase was implemented in an all-round way. The State Administration of Taxation successively introduced the management measures of value-added tax collection for real estate enterprises. Since then, the business tax has completely withdrawn from the historical stage of China. Tax planning plays a very important role in the application of tax management and enterprise decision-making in recent years. According to the relevant tax regulations of value-added tax after the real estate enterprises have changed from operation to increase, and combining with the basic theory of tax planning, this paper takes Luwu Real Estate in Kunming City of Yunnan Province as the research object, and emphatically analyses the environmental basis, necessity and companys tax planning of value-added tax in the business activities of Luwu Real Estate in Kunming City of Yunnan Province. The proble