“营改增”对房地产行业的影响及对策研究—以万科集团

摘要I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AbstractIIAbstractReformofbusinesstaxtovalueaddedtax(hereinaftercalledbusinesstaxtoVAT)isanothermajorbreakthroughanddevelopment,afterproduction-typeVATotoconsumption-typeVATreform,itisasymbolthattheneweraofdeepeningthereformofChina'staxsystem.ItisasymbolthatChina'staxsystemismovingintaxsimplification,rationalizationoftaxstructureandtaxsystemofinternationaldirection.WiththegradualimprovementoftheVATreform,afterthebusinesstaxtoVAT,VATwillbeextendedtobusinesstaxlevyindustry,eventuallycoveringallaspectsofproductionandservices,taxationarrangementsfordoubletaxationwillbecomeathingofthepast.AsofApril1,2014,someindustries’businesstaxtoVAThasenteredthestageofimplementationinChina,accordingtotheplanisexpectedin2015,businesstaxtoVATmayhavebeenfullyimplemented.TheauthorforecasttherealestateindustryhasimplementationthebusinesstaxtoVATanddothepredictionanalysis,thefirstistodefinetherelevanttheoriesandassumptions,onthisbasis,combineactualtaxtheoryknowledgeandregulations,withChinavankeco.,LTD.(hereinafterreferredtoastheVanke)2013annualreportasthemaindatasource,throughsimulationandassumethatVankeintransferofrealestate,afterthepaymentofVATisnotalreadyperformtheconsumptiontax,basedonreasonableanalysisofthedatasimulation,madeafterVankeperformbusinesstaxtoVATinsteadof2013simulatedtheincomestatement,tomeasurethechangesaboutthetotaltaxburdenandprofitafterVankeperformbusinesstaxtoVAT.Throughcarefullyanalysisontheresults,onthebasisoftherelevantdepartmentsincarryingoutbusinesstaxtoVATtherateofrealestateindustryandtheproblemsneedattentionintheprocess,toprovidethereference.Forrealestateenterpriseitself,saveforarainyday,canhelpthetransitioninanewroundoftaxreformsteadilyevenfasterdevelopment,grasptheadvantageatthesametime,alsohelpthewholerealestateindustryinthedirectionofthehealthyandrapiddevelopment,it’sbenefitforbusinesstaxtoVATcontinuetopushandthefurtherevolutiontothewholefiscalandtaxationsystem,itisalsohasgreatsignificance.Keywords:BusinessTaxtoVAT；TaxBurden;RealEstateIndustry目录III目录第1章导论........................................................................................................11.1研究背景与研究意义............................................................................11.1.1研究背景........................................................................................11.1.2研究意义........................................................................................11.2文献综述................................................................................................21.2.1国外文献综述................................................................................21.2.2国内文献综述................................................................................31.3研究框架和研究方法............................................................................51.3.1研究框架........................................................................................51.3.2研究方法........................................................................................6第2章研究相关的理论....................................................................................72.1“营改增”的内涵................................................................................72.1.1增值税的相关概念........................................................................72.1.2营业税的相关概念........................................................................82.1.3所得税相关概念界定....................................................................82.1.4“营改增”前两税对比................................................................92.1.5“营改增”的含义........................................................................92.2“营改增”的原因..............................................................................102.2.1现行增值税和营业税制度存在的主要问题..............................102.2.2经济结构的调整需要“营改增”..............................................102.2.3财税体制的改革需要“营改增”..............................................112.2.4“营改增”可有效避免重复性征税..........................................122.2.5“营改增”可有效减少部分行业存在的避税空间..................122.3“营改增”情况简述..........................................................................132.3.1“营改增”的基本原则..............................................................132.3.2“营改增”的总体部署..............................................................132.3.3“营改增”的税制设计..............................................................142.3.4“营改增”的进程安排..............................................................14第3章“营改增