营改增环境下房地产企业增值税筹划方法研究

Research on VAT Planning Methods of Real Estate Enterprises under the Circumstance of the Reform to Replace the Business Tax with VAT

摘要: 针对房地产开发企业会计长期从事营业税核算操作而短期内很难适应“营改增”政策环境的客观实际，结合国家营改增政策中相关对房地产行业增值税计税方法等规定内容，采用实地调查法、对比分析法和经验判断法等，提炼出营改增后房开业掌握增值税筹划方法的重要性，系统地探讨了纳税筹划的六种重要技术方法，以指导房开业税务会计在日常涉税业务核算处理工作中恰当应用，积极为企业创造税收利益。

Abstract: The accounting staff in real estate development enterprise is long engaged in business tax ac-counting operations, but it is difficult to adapt to the objective reality of the reform that replaces the business tax with VAT in the short term. In order to guide real estate enterprises tax accounting staff deal with daily enterprise tax-related business correctly and maintain the tax benefits of enterprises actively, this paper combines with the related content of the methods of VAT in the reform that replaces the business tax with VAT to extract the importance of the VAT planning methods for real estate enterprises after the reform to replace the business tax with VAT, and systematically discuss the six important technical methods of tax planning by field investigation method, comparative analysis method and empirical judgment method.