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“营改增”一直以来都是国家财税改革的重要部分。2016年5月1日,国家正式对房地产业与其他三大行业实施营业税改征增值税。房地产业的增值税制度设计一直都是税制改革中的国际难题,该行业涉及上下关联行业多,还要考虑土地增值税等问题,再加上不动产的类型有很大区别,所以其税制改革难度非常大。作为此次“营改增”扩围的难点,其改革是否顺利直接关乎税制转换的成功和经济的平稳运行。
“Camp to change” has always been an important part of state tax reform. May 1, 2016, the state officially on the real estate industry and the implementation of the other three major business tax reform levy value-added tax. The design of value-added tax system in the real estate industry has always been an international problem in the tax system reform. The industry involves many related industries, including land value-added tax and other issues, coupled with the type of real estate is very different, so the tax reform difficulty Very big. As the difficulty of the expansion of the “battalion to the government by the government,” the success of the reform is directly related to the success of the tax reform and the stable operation of the economy.