Thirdly, from the angle of time, analyzing the impact of the reform on the real estate tax time. The real estate industry has the characteristics that the income is earlier than the cost, the land cost is higher than the total cost, the project is separate accounting, the input is disperse, the invoice is difficult to obtain and so on. However, due to the enterprises prepay only 3% of the item received in advance as prepaid taxation, comparing with the sales tax of 5%, the delay in the payment of taxes to further reduce the tax burden on the real estate industry.
Finally, on the basis of above, the author concludes that the effect of "Business Tax Replaced with VAT" on the real estate enterprises accords with the purpose of structural tax reduction from the angles of quantity and time, and analyze the causes why this paper draws a different conclusion from previous scholars.
Key words: Real estate enterprises, "Business Tax Replaced with VAT", Tax burden
 目 录
摘要    1
关键词    1
Abstract    1
Key Words    2
引言    3
一．文献综述    3
二．理论分析    4
（一）营业税与增值税的税制差异    4
1.税率    4
2.计税方法    5
3.价税关系    5
（二）分析模型    5
1.模型建立    5
2.税率提高的增税效应    5
3.进项抵扣的减税效应    6
（1）进项可抵扣水平    6
（2）投入产出水平    7
4.“营改增”对房地产业流转税总体税负水平的影响    8
三．案例分析    8
（一）案例情况说明    8
1.企业基本情况    8
2.楼盘基本情况    9
3.收入实现即营业税缴纳情况    9
（1）收款类型    9
（2）收入实现与营业税缴纳的数额和时间    9
（二）增值税测算    10
1.收到预售款时    10
2.取得增值税进项税额的核算    10
（1）土地获得费及应税销售额    10
（2）前后期工程费    11
（3）房地产开发费    11
（4）开发间接费用    12
（5）财务费用    12
3.正式交房销售时增值税的核算    12
4.当期一般计税方法下应纳增值税的核算    12
四．“营改增”对房地产企业纳税时间的影响    13
（一）房地产业涉税特征    13
1.收入早于成本    13
2.土地成本在总成本中比重大    13
3.项目单独核算     13
4.增值税发票难以取得    13
（二）纳税义务发生时间    13
（三）“营改增”使房地产企业前期缴纳税款减少    14
五．结语    14
致谢    14
参考文献    14
附录    15
“营改增”对房地产企业税负的影响——以南京市某房地产企业为例
引言:中国自2016年5月1日起全面实施“营改增”政策，其中建筑、房地产、金融、生活服务等行业均被纳入改革范围，这一政策的目的是确保所有部门的税负只减不增。从长远看，实行消费型增值税将刺激投资、促进产业结构调整、消除重复征税、增强国内产品竞争力，对经济增长产生积极的推动作用。 “营改增”对房地产企业税负的影响(2):http://www.751com.cn/kuaiji/lunwen_37868.html