“营改增”对房地产行业影响及对策研究—以万科集团为例.doc

摘 要 营业税改征增值税（下面简称“营改增”）是继我国生产型增值税向消费型增值税改革的又一重大突破与发展，是新时期我国财税体制深化改革的象征。它标志着我国税收体系正在朝税种单一化、税收结构合理化以及税收体系国际化方向发展。随着增值税改革的逐步完善，“营改增”后，增值税征税范围将扩大到如今营业税的征税行业，最终覆盖生产和服务的全部环节，重复征税的税制安排将成为历史。截止2014年4月1日，“营改增”已经进入部分行业在全国推行的阶段，按照规划预计，2015年“营改增”有可能得到全面落实。笔者在此先行对房地产行业执行“营改增”后的情况进行预测分析，首先是对相关理论和假设进行界定，在此基础上，将税务理论知识与企业涉税实际结合起来，以万科企业股份有限公司（以下简称“万科”）2013年年报为主要数据源，通过模拟及假设万科在转让房地产后缴纳的是增值税，而非业已执行的营业税，以此为基础进行比较合理的模拟性数据分析，制作了万科“营改增”后的2013年模拟利润表，以测算万科在“营改增”前后的总税负及利润的变动情况。在对结果进行认真分析后，据此对相关部门在执行房地产行业“营改增”的税率及过程中所需要注意的问题，提供参考意见。对房地产企业自身来说，未雨绸缪，可以帮助其在新一轮税改中稳步过渡甚至把握先机更快发展，同时，也有助于整个房地产行业朝着健康快速的方向发展，对“营改增”的继续推进和整个财税体制的深入沿革，也是具有重要意义的。 关键词：“营改增”；税负；房地产行业Abstract Reform of business tax to value added tax (hereinafter called business tax to VAT) is another major breakthrough and development, after production-type VAT o to consumption-type VAT reform, it is a symbol that the new era of deepening the reform of Chinas tax system. It is a symbol that Chinas tax system is moving in tax simplification, rationalization of tax structure and tax system of international direction. With the gradual improvement of the VAT reform, after the business tax to VAT, VAT will be extended to business tax levy industry, eventually covering all aspects of production and services, taxation arrangements for double taxation will become a thing of the past. As of April 1, 2014, some industries’ business tax to VAT has entered the stage of implementation in China, according to the plan is expected in 2015, business tax to VAT may have been fully implemented. The author forecast the real estate industry has implementation the business tax to VAT and do the prediction analysis, the first is to define the relevant theories and assumptions, on this basis, combine actual tax theory knowledge and regulations, with China vanke co., LTD. (hereinafter referred to as the Vanke) 2013 annual report as the main data source, through simulation and assume that Vanke in transfer of real estate, after the payment of VAT is not already pe