營(yíng)改增后房地產(chǎn)開(kāi)發(fā)企業(yè)的稅務(wù)籌劃【初稿】

1、摘要2016年召開(kāi)的第十二屆全國(guó)人民代表大會(huì)上，政府工作報(bào)告時(shí)指出，將從2016年5月1日起全面實(shí)施“營(yíng)改增”，將試點(diǎn)范圍擴(kuò)大到建筑業(yè)、房地產(chǎn)業(yè)、金融業(yè)、生活服務(wù)業(yè)。房地產(chǎn)企業(yè)“營(yíng)改增”對(duì)房地產(chǎn)企業(yè)稅負(fù)的影響無(wú)疑是值得研究的重大問(wèn)題，“營(yíng)改增”后稅負(fù)的變化將決定其是否達(dá)到預(yù)期減稅目標(biāo)，也將影響“營(yíng)改增”試點(diǎn)的平穩(wěn)推進(jìn)。房地產(chǎn)行業(yè)是國(guó)民經(jīng)濟(jì)的重點(diǎn)行業(yè)，對(duì)整個(gè)經(jīng)濟(jì)的發(fā)展起著至關(guān)重要的作用。而稅收作為國(guó)家宏觀(guān)調(diào)控的手段，對(duì)全行業(yè)的發(fā)展產(chǎn)生巨大

2、影響。在可以預(yù)見(jiàn)的將來(lái)，房地產(chǎn)行業(yè)“營(yíng)改增”會(huì)對(duì)整個(gè)行業(yè)大洗牌，對(duì)整個(gè)行業(yè)進(jìn)行分化及優(yōu)化。房地產(chǎn)開(kāi)發(fā)公司要想擴(kuò)大經(jīng)營(yíng)，增強(qiáng)實(shí)力，對(duì)“營(yíng)改增”不容忽視。提前了解政策，盡早做好籌劃，做好應(yīng)急預(yù)案，對(duì)房地產(chǎn)行業(yè)的發(fā)展有極大的促進(jìn)作用。同時(shí)積累經(jīng)驗(yàn)并形成優(yōu)秀典型案例，也對(duì)豐富和發(fā)展整個(gè)稅制，提升稅收籌劃水平有積極影響。關(guān)鍵詞：營(yíng)改增；房地產(chǎn)開(kāi)發(fā)企業(yè)；稅務(wù)籌劃目錄一、引言......................................

3、................................................................................................................1二、“營(yíng)增改”后房地產(chǎn)企業(yè)稅務(wù)籌劃的意義.......................................................................................

4、.....1（一）房地產(chǎn)開(kāi)發(fā)企業(yè)主要涉稅險(xiǎn)種.................................................................................................1（二）房地產(chǎn)開(kāi)發(fā)企業(yè)稅務(wù)籌劃必要性分析.................................................................................

5、....2三、“營(yíng)改增”后房地產(chǎn)開(kāi)發(fā)企業(yè)的稅務(wù)籌劃............................................................................................2（一）房地產(chǎn)開(kāi)發(fā)企業(yè)經(jīng)營(yíng)特點(diǎn)........................................................................................

6、.................21、房地產(chǎn)開(kāi)發(fā)企業(yè)開(kāi)發(fā)周期長(zhǎng)........................................................................................................32、投入資金量大...........................................................................

7、.....................................................33、融資成本高....................................................................................................................................3（二）當(dāng)?shù)禺a(chǎn)企業(yè)稅務(wù)籌劃方法探討..........

8、.......................................................................................31、合理籌劃企業(yè)經(jīng)營(yíng)活動(dòng)的稅收....................................................................................................32、房地產(chǎn)企業(yè)積極轉(zhuǎn)變營(yíng)銷(xiāo)策略.

9、...................................................................................................33、進(jìn)行全過(guò)程稅收籌劃管理降低稅負(fù)............................................................................................54、規(guī)避政府性規(guī)費(fèi)帶

10、來(lái)的負(fù)面影響................................................................................................65、與國(guó)家稅務(wù)機(jī)關(guān)保持溝通協(xié)作....................................................................................................6四

11、、“營(yíng)改增”后房地產(chǎn)開(kāi)發(fā)企業(yè)進(jìn)行稅務(wù)籌劃需要注意的問(wèn)題............................................................6（一）進(jìn)項(xiàng)稅方面............................................................................................................................

12、.....6（二）業(yè)務(wù)合作方面.............................................................................................................................6（三）產(chǎn)品銷(xiāo)售方面......................................................................

13、.......................................................7五、結(jié)束語(yǔ)..................................................................................................................................................7參考文獻(xiàn)........