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营改增是指企业原来适用缴纳营业税的应税行为改为缴纳增值税,其实施的目的是解决企业重复缴税问题,适当减轻企业的税负。营改增税收改革政策的实施在一定程度上能够给房地产行业带来积极的影响,但改革本身由于受到传统财务管理模式、传统税收政策等因素的影响,也给房地产企业管理带来了一些困难,同时也增加了税务风险。
The increase of battalion VAT refers to the fact that the taxable activity originally applied to pay business tax should be changed to VAT. The purpose of implementation is to solve the problem of double taxation and appropriately reduce the tax burden on enterprises. To some extent, the implementation of the policy of reforming tax revenue by tax reform can bring a positive impact on the real estate industry. However, due to the influence of the traditional financial management mode and traditional tax policies, the reform itself has brought some difficulties to the real estate enterprise management , But also increase the tax risk.