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    “改革”對房地產企業稅負的影響及對策

    減小字體 增大字體 作者:佚名  來源:www.zrjmjx.com  發布時間:最新發布
    “改革”對房地產企業稅負的影響及對策是小柯畢業論文網通過網絡搜集,并由本站工作人員整理后發布的,“改革”對房地產企業稅負的影響及對策是篇質量較高的學術論文,供本站訪問者學習和學術交流參考之用,不可用于其他商業目的,“改革”對房地產企業稅負的影響及對策的論文版權歸原作者所有,因網絡整理,有些文章作者不詳,敬請諒解,如需轉摘,請注明出處小柯論文網,如果此論文無法滿足您的論文要求,您可以申請本站幫您定制論文,以下是正文。
     摘要:在市場經濟高速發展的今天,國家稅收政策也在不斷的更新和完善。為了增值稅抵扣鏈條完整,消除營業稅的重復征收問題,減輕企業稅負,經國務院批準, 2012年1月1日在上海交通運輸業和部份現代服務業開始試點營業稅改增值稅工作(簡稱:“營改增”)隨后幾年里,從地方、到行業,將“營改增”逐步推開,到2016年5月1日全國實現了全面“營改增”,從此營業稅退出歷史的舞臺。文章從闡述房地產企業“營改增”前后計算稅負方式進行對比及“營改增”對行業的影響,再談對企業稅負的影響,提出如何降低稅負的建議。 
      關鍵詞:房地產;“營改增”;重管理;降稅負 
      “營改增”已經走過了六個年頭,從試點到逐步推開再到完善。許多企業在“營改增”政策中稅負得到降低,更好地促進了企業快速健康發展。2018年2月1日,國家稅務總局公布數據顯示2016年5月1日開始全面“營改增”試點,2016年5月至12月減稅4889億元,2017年共減稅9186億元,如此,全面“營改增”試點20個月,累計減稅14075億元。房地產企業實行“營改增”已有一年多的時間,實施效果如何有待于分析。本文將從“營改增”前、后房地產行業稅負結構情況進行簡要介紹,“營改增”后對行業利與弊的分析,從而對整體稅負的影響進行的問題進行探討。 
      一、房地產企業稅負特點及稅負分析 
      1. “營改增”前重復征稅 
      “營改增”前房地產企業一直采用營業稅和土地增值稅雙重征稅制度,兩種稅都屬于價內稅,導致房地企業稅負較重。 
      2. “營改增”前后計算稅收方式的差異 
      “營改增”前銷售存貨,按含稅銷售收入5%計算營業稅,營業稅稅負率=營業稅稅額/營業收入;稅改后一般納稅人和小規模納稅人分別以不含稅銷售收入的11%和5%繳納增值稅,增值稅稅負率=(銷項稅額-進項稅額)/不含稅營業收入。 
      在收入相同的情況下,哪種方式稅負更低?影響營業增前稅率高低的因素根營業收入正相關,“營改增”后稅率的高低即受營業收入的影響,同時還受取得的進項稅額多少相關。但如何能取得足額的進項稅,對企業在增值稅專用發票上提出了更高的管理要求。 
      二、“營改增”對房地產企業的影響 
      “營改增”對房地企業影響涉及到房地產企業的各個環節,在財務上的影響既有利也有弊,從以下幾個方面體現。 
      (一)“營改增”對房地產企業有利的影響 
      1. “營改增”避免重復納稅,減輕企業稅負。營業稅為價內稅,計稅基礎為企業的含稅銷售額,只要有銷售就會納稅,而增值稅為價外稅,以不含增值稅部份為計算基礎,即有增值才交稅,減少在營業稅情況下的重復征稅問題,減輕房地產企業的稅收壓力,在一定程度上能降低房價,讓更多的老百姓買得起房。還有大部份公司以租寫字樓辦公,“營改增”后,固定資產進項稅可以抵扣,降低購房成本,同樣也會促進房產的銷售,也促使房地產行業能健康長久的發展。 
      2. “營改增”給企業提供更多的選擇機會。“營改增”給房地產企業在選擇供應商時提供了更多的機會,比如在營業稅的情況下為了降低成本多數從小規模納稅人或個體工商戶手中購買材料,雖然降低了成本,但導致所得稅增加。在“營改增”后,房地產企業多為一般納稅人,合作方是選擇小規模納稅人還是一般納稅人更能降低企業稅負,企業應該進行合理的稅收籌劃。集團企業在稅收籌劃時,應該站在集團層面進行考慮,選擇甲供,清包工或者一般計劃更有利,要進行綜合的分析。 
      3. “營改增”讓房地產行業優勝劣汰,良性發展。“營改增”后房地產企業帶來更激烈競爭,同時也提供了更好的機會。“營改增”的目的是降低稅負,在政策的推動下只有不斷的提升和完善企業的內控制度才能更好的管理企業,使目的達到。在改革的浪潮中,部分企業不適應變革,必將被行業淘汰,但部分企業不斷的學習抓住機會,讓企業更強大。淘汰部分劣質企業,讓行業發展更健康更具規模。 
      (二)“營改增”對房地產企業不利的影響 
      1. “營改增”后導致房地產企業資金壓力增大。房地產行業建設期一般在一年以上,項目前期的開發成本中會取得大量的的進項稅發票,因企業未銷售,所以進項稅會在流動資產上趴著,從資產負債表上看這部份進項并沒有影響總資產,但卻占用了企業的現金流。房地產企業大多是靠融資進行開發的,融資成本高達10%~15%,無形中增大了企業的資金壓力。 
      2. 取得進項發票有難度。房地產企業銷項稅額11%是恒定的(部份老項目,極少部份小規模納稅人除外),但取得的進項發票來自各行各業,稅率從3%、6%、11%、17%不等,房地產“營改增”才實行一年多的時候,所以很多上游供貨商還沒規范,小規模納稅人占很大部份,開具的進項發票稅率僅為3%。 
      3. “營改增”對利潤表中營業收入的影響。“營改增”前,利潤表中營業收入為含稅改,“營改增”后價稅分離,利潤表中營業收入為不含稅收入,從營業收入上看企業營業水平在下降,比如房地產企業銷售房屋取得1000萬元的收入,“營改增”前利潤表中營業收入1000萬元,凈利潤為950萬;營業增后價稅分離,反應在利潤表中的營業收入為1000/1.11=900.9萬元。 
      三、房地產業應對“營改增”影響的對策 
      (一)強化內部人員專業知識的培訓 
      “營改增”后對企業管理人員、財務人員、成本核算人員、采購人員的稅務意識提出更高的要求。應加強相關人員在財稅方面的專業知識培訓,與時俱進,不能讓企業多納或少納稅收。財務人員與相關人員加強溝通,采取建立稅負平衡點公式等比較方式,使稅負達到合理降低。 
      房地產企業在進行供貨商的選擇上,應該選擇一般納稅人,從而企業不會產生太大的稅負,如果選擇小規模的納稅人,那么增加的利潤要比選擇一般納稅人時獲得的抵扣進項稅額多,最大化的增加企業利潤。(二)加強增值稅專用發票的管理 
      要加業務部門等人員的及時性認識,每個報銷人員拿到發票,應該第一時間把發票交到財務人員手上,在網上進行查詢,發現問題及時退回。對于拿到發票后暫不付款的業務,也要掛入往來,體現了權責發生制原因。在現實生活中很多業務人員,因為暫時不報銷發票,一直把發票放在手上,導致開據發票方已掛賬,對方未掛賬,在進行往來核對時,信息不對稱,同時也違背了權益發生制原則。財務人員拿到發票后,應該對進項發票進行臺賬試管理,把記賬聯放在憑證后面,抵扣聯單獨放,定量裝訂,以便查閱。取得的增值稅專用發票應根據本月的銷售情況盡快認證(認證期為360天,當月認證當月抵扣,當月未抵扣下月不得再抵扣) 
      (三)了解并享受合法的各項稅收優惠政策 
      財務人員只有不斷學習最新的稅收政策,才能了解并享受到最新、最好的優惠。有些地方會出臺一些與當地實情相關的優惠政策,財務人員應該加強與專管人員的溝通,了解到最新的優惠政策,為企業減少稅收負擔。 
      (四)制定合理的銷售方式,充分利用稅收優惠政策 
      制定合理的銷售價格,可以增加銷售量,讓資金快速回籠,降低時間成本和資金成本。在制定相關銷售價格時,即要考慮各項成本,也要注意增值額和扣除項目的關系,找到稅率的臨界點,合理降低售價,或許讓收入減少,但可能讓利潤增加。 
      四、結語 
      2018年3月28日,李克強總理主持如召開國務院常務會議,確定深化增值稅改,將制造業等行業增值稅稅率從17%降至16%,將交通運輸、建筑、基礎電信服務等增值稅稅率從11%降至10%,預計全年可減稅2400萬元。稅改從2018年5月1日起實施。國家在不斷的完善和降低企業稅負,讓企業減輕“負擔”輕松上陣。“營改增”對房地產企業帶來了重大的稅收政策變革,既有有利的影響也有不良的影響,企業應該順應市場環境的變化,增強對稅收籌劃的重視,管理模式的更新,認真學習行業政策、分析政策。“營改增”時代已全面來臨,我們應該不斷更新知識,把握機遇、迎接挑戰,為企業做好長遠發展與壯大獻一份薄力。 
      參考文獻: 
      [1]馬小川.“營改增“對上市房地產企業稅務的影響[J].納稅,2018(04). 
      [2]張偉巍.“營改增”后房地產企業的稅務籌劃[J].當代經濟,2015(17). 
      [3]邱新忠.“營改增”對房地產企業會計核算和納稅的影響研究[J].中國鄉鎮企業會計,2018(01). 
      [4]張洪衛.“營改增”對我國房地產企業稅負影響的探究[J].納稅,2018(07). 
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