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摘要：营改增政策一直是我国近年来税制改革中最受瞩目的一项。以增值税代替营业税，不仅可以帮助政府更好地进行纳税筹划，使得税制更为合理、简洁、高效，而且企业方面也能从中获利：营改增能够解决过去重复征税的老大难问题，还可以通过“层层征收，层层抵扣”的方式，乍看之下是更复杂了，但实际上是帮助企业减轻税收负担。营改增政策涉及的范围十分广泛，在继交通运输业、部分现代服务业、邮政业和电信业之后，房地产行业也将于今年五月纳入营改增的大家庭。作为一个涉及行业众多、规模较大、影响力较广的行业，房地产行业的营改增自然压力巨大。那么，这项改革会对房地产行业带来什么样的影响，房地产企业又该如何应对，这将是本文要重点谈论的。57629
毕业论文关键字：营改增 房地产 税制改革
Influence and measures for real estate enterprise to answer the reform program to replace the business tax with a value-added tax
Abstract: The reform program to replace the business tax with a value-added tax gets a lot of public attention among the tax reform taken in recent years. Replacing the business tax with the value-added tax can not only helping the government do tax planning better and making the tax system more reasonable, more concise and more efficient, but bringing a profit to real estate as well. This reform will solve the knotty problem of long-standing about double-taxation. Enterprises will reduce tax burden by collecting and deduction layer upon layer, although it seems more complex than before. A wide range of enterprises have been involved in, including transportation industry, a part of modern service industry, post industry and telecommunication industry. After these industries mentioned above, the real estate industry will also participate in the reform. The whole industry, which has a large-scale influence and refer to many other industries, will under an enormous stress. What will the enterprises get from the reform and what should they do to reply will be a key point to discuss in this paper.
Key words: replace the business tax with a value-added tax; the real estate industry; tax reform
目 录
绪论 1
（一） 研究背景及意义 1
1、国外研究现状 1
2、 国内研究现状 1
（三） 研究内容及方法 1
一、我国税制改革历程及展望与“营改增”政策的提出 2
（一） 我国税制改革历程 2
1、 有计划的商品经济时期的税制改革（1978-1993年） 2
2、 社会主义市场经济初期的税制改革：1994年工商税制改革 2
3、 社会主义市场经济完善期的税制改革：2001年以来税制完善 2
（二） 新一轮税制改革展望 2
（三） “营改增”政策的提出与计划 2
二、“营改增”实施现状 4
（一） 已纳入试点的其他行业的初步影响 4
1、交通运输业 4
2、部分现代服务业 4
3、邮政业 4
4、电信业