营改增对房地产行业税负影响的调查报告—以金地集团为例摘要营改增是国内“十二五”计划中经济制度创新的关键举措，针对我国的经济发展有着深远的影响。营业税改增值税有利于我国税制与国际接轨，减轻企业税负成本的同时，减少重复征税。2016年5月，房地产业等融入营改增的范围。所以，基本实现了增值税针对服务以及产品的全覆盖，打通了增值税抵扣链条。本文经过针对房地产公司营改增策略的说明以及研究，阐述了营改增的作用以及背景，分析了营改增对房地产业会计处理和税务方面的影响。文章用理论研究与案例分析相结合的方法，以金地集团为例，通关对其营改增前后的财务报表的大量数据的分析进行整合，验证营改增前后金地集团的税负变化，并针对营改增存在的问题提出了对应的解决措施。关键字：营改增房地产开发企业金地集团会计处理税负变化AbstractThereformofthecamphasbecomeamajormeasurefortheeconomicsystemreforminthenational“TwelfthFive-YearPlan”andhasfar-reachingimpactonChina’seconomicdevelopment.Thechangeofbusinesstaxtovalue-addedtaxisconducivetotheintegrationofChina'staxsystemwiththeinternationalstandard,reducingthetaxburdenofenterprisesandreducingthedoubletaxation.InMay2016,therealestateindustryjoinedtheranksofthecamp.Sincethen,thefullcoverageofgoodsandservicesbyVAThasbeenbasicallyachieved,andtheVATdeductionchainhasbeenopened.Throughtheinterpretationandanalysisoftherealestateindustryreformpolicy,thispaperdiscussesthebackgroundandsignificanceofthereformofthecamp,andanalyzestheimpactofthecampreformontheaccountingtreatmentandtaxationoftherealestateindustry.Thearticleusesthecombinationoftheoreticalresearchandcaseanalysis.TakingGemdaleCorporationGroupasanexample,thecustomsclearanceintegratestheanalysisofthelargeamountofdataofthefinancialstatementsbeforeandafterthereformofthebusiness,andverifiesthetaxburdenchangesoftheGemdaleGroupbeforeandafterthereform.Theproblemsexistinginthereformofthecamphaveraisedcorrespondingsolutions.Keywords：replacebusinesstaxwithvalue-addedtax;realestatedevelopmentcompany;GemdaleCorporation;accountingtreatment;taxchange目录1．绪论.....................................................................................................................................11.1研究背景与意义.............................................................................................................11.2文献综述.........................................................................................................................11.3研究方法.........................................................................................................................22．“营改增”概述.................................................................................................................32.1“营改增”的概念及内容...............................................................................................32.2“营改增”的重要性.......................................................................................................33．“营改增”对房地产行业税负的影响.............................................................................43.1房地产业的定义及经济地位.........................................................................................43.2房地产“营改增”政策的概况.....................................................................................43.3我国房地产业营业税税制的局限性.............................................................................53.4“营改增”对房地产企业的影响........
