6442营改增对房地产企业的影响及应对——以万科为例.doc

西南交通大学希望学院 本科毕业论文正文 题目：对房地产企业的影响及应对 ——以万科为例 学生姓名： 系 （部）：商学院会计系 年 级：2012级 专 业： 学 号： 指导教师： 二〇一年四月二十九日 摘要及关键词 摘要：关键词Abstract and Key words Abstract: The so-called replacing business tax with value-added tax(VAT) is the business tax reform VAT, in essence, the fundamental purpose of value added tax is not only for tax cuts, but to avoid double taxation phenomenon in various industries. From the current pilot around the camp changed to increase, the situation and the effect, the reform has achieved successful experience, but also exposed some tax issues. Camp changed to increase is a kind of tax cuts, it can create a more favorable tax environment for the enterprises in various industries, to promote the sustained and stable development of Chinas economy is also of great significance. For the countrys tax reform, camp changed to increase is an integral part of it. The development and implementation of the camp to increase tax system will play a significant role in promoting the sound development of Chinas tax system, and then promote the healthy development of Chinas market economy. However, replacing business tax with value-added tax(VAT) is not the pink of perfection itself also has its advantages and disadvantages, there is, the replacing business tax with value-added tax(VAT) the implementation of practical significance in the analysis of replacing business tax with value-added tax(VAT)tax reform background and the disadvantages of the two tax systems on the basis of further analysis of replacing business tax with value-added tax(VAT) tax reform on different industry tax effects and problems, this paper also carried out on the pros and cons of inquiry, and puts forward the corresponding reform suggestions. Key words: Camp changed to increase tax system；Real estate; Advantages and disadvantages 目 录在世界范围内，各个国家在实施增值税的改革过程中，都会结合本国国情，寻找符合本国发展的对策，并在较短的时间内，完成增值税的改革，同时，这些政策都已经在很久之前业已结束，因此有关增值税的改革方面的，现阶段国外的研究还比较少，大多数也多侧重在研究增值税的理论知识以及对增值税开展后的实践经验总结方面。《OECD国际增值税/商品