会计学专业 “营改增”对房地产企业的税负影响分析——以保利地产为例

I"营改增"对房地产企业的税负影响分析——以保利地产为例摘 要本文概述在我国经济发展迅速的背景下，以保利地产为例。分析“营改增”的实施对我国房地产企业税负影响以及其面临哪些问题，对产生的问题和造成的影响提出合理的改进及建议，以便于房地产企业在接下来的形势下能够避免一些对企业不利的方面，从而能在“营改增”的政策下稳健发展。关键词：“营改增”；税负影响；房地产企业；对策IIIIIAn analysis of the impact of "Replacing business tax with VAT" on the tax burden of real estate enterprises——Take Poly Real Estate as an exampleAbstractUnder the background of rapid economic development in China, this paper takes Poly Real Estate as an example. This paper analyzes the impact of the implementation of "replacing business tax with value-added tax" on the tax burden of real estate enterprises in China and the problems they are facing, and puts forward reasonable improvement and suggestions on the problems and impacts, so as to facilitate the real estate enterprises to avoid some adverse aspects of the enterprise in the next situation, so as to develop steadily under the policy of "replacing business tax with value-added tax"..Key words: "Replacing business tax with VAT"; Tax effect; Real estate enterprises; Countermeasure 目 录摘 要....................................................IAbstract.................................................II绪 论.....................................................1一、政策实施后房地产企业面临的问题........................1（一）进项税抵扣不足...................................1（二）企业财务管理的难度加大...........................2（三）合作伙伴的流失...................................3（四）发票管理风险增大.................................3二、“营改增”实施后对保利地产的税负影响..................4（一）“营改增”实施对保利地产增值税的影响.............4（二）“营改增”实施对保利地产税金及附加的影响.........5（三）“...