“营改增”对房地产企业未来影响及对策分析

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XCLW87568 “营改增”对房地产企业未来影响及对策分析

引言……………………………………………………………………………2

一、“营改增”对房地产企业的影响·······························3

（一）经营成本上升············································3

（二）对房地产企业税收负担产生影响····························4

（三）对房地产企业发票管理产生影响····························5

（四）对房地产行业会计核算产生的影响··························5

（五）对房地产行业财务报表与净利润产生影响····················5

（六）土地成本可能无法抵扣进项税······························6

（七）可能引起房地产企业资金短缺······························6

（八）政策过渡阶段房地产企业可能遭受重大损失··················7

二、房地产行业“营改增”建议··································7

（一）加强培训和政策解读······································7

（二）控制纳税关键点··········································9

（三）改变经营模式············································9

三、针对“营改增”后税收负担可能增加的问题，企业的应对建议与对策 ·····················9

（一）企业在开展各项工作之前做好筹划，尽可能提高增值税的可抵扣比例

····················10

1、在与建筑企业签订合同将项目外包方面做好筹划工作···········10

2、在采购方面做好筹划工作···································10

3、在开发、销售方面做好筹划工作·····························10

增强对相关税务、财务人员的有关培训，提高其“营改增”意思和相关业

务水平····························································10

四、结束语··················································11

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