自2016年5月1日起,我国在全国范围内全面推开营业税改征增值税改革(以下简称“营改增”)试点,房地产业纳入“营改增”试点,将给房地产业带来了新的挑战和机遇。本文首先分析房地产“营改增”试点有关税收规定和政策,分析“营改增”对房地产企业产生影响,最后提出房地产企业应对“营改增”的有效措施。 Since May 1, 2016, China has fully piloted the pilot reform of business tax reform and VAT reform (hereinafter referred to as “tax reform”), and the real estate industry has been included in the pilot program of “business reform and increase of tax subsidies” The real estate industry has brought new challenges and opportunities. This article first analyzes the tax provisions and policies of the pilot project of “Real Estate Reform and Increasing”, analyzes the impact of real estate reform on the real estate enterprises, and finally puts forward effective measures for real estate enterprises to cope with the change of “battalion reform and capital increase.”