摘要
I
“营改增”对 RF 房地产开发有限公司的影响
及应对策略
中文摘要
“营改增”是指以前缴纳营业税的应税项目改成缴纳增值税，增值税只对产品或
者服务的增值部分纳税，减少了重复纳税的环节，这是我国近年来财税体制改革中最
重要的一项议程。为保证改革平稳过渡、市场经济稳定运行，2012 年 1 月上海作为
首批试点城市率先在交通运输业和部分现代服务业开展“营改增”改革，2013 年 8
月全国范围内开展“3+7”行业试点，改革取得显著成效。 2016 年 3 月 5 日，李克
强总理在做两会政府工作报告时指出，从 5 月 1 日起，将“营改增试点范围扩大到
建筑业、房地产业、金融业、生活服务业，标志着“营改增”在全国各地区、各行业
的全面开展，营业税也彻底退出历史舞台

“营改增”不仅仅是税制上的改革，它对行业税负、产业结构调整、行业升级等
各方面都产生重大影响。与此同时，房地产业作为国名经济的支柱行业，它的变化对
上下游行业的发展、地方财政收入的增长以及人民生活水平的提升，都有着举足轻重
的作用。本文正是在这一背景下，以 RF 房地产开发有限公司为案例，立足实际探讨
改革对房地产开发公司税负、利润及现金流带来的影响，并据此提出应对策略

本文首先对增值税和营业税的概念、特点进行了介绍，归纳了目前房地产行业改
革前后的具体税收政策变化，并从理论的角度分析了此次改革对房地产行业税负水平、
利润水平及现金流带来的影响，为下文的实例分析做铺垫

在实例分析部分，本文分别从“营改增”对公司税负、利润及现金流三方面的影
响，分别用实际财务数据对改革前后的影响进行分析。分析中，依靠设计公式，计算
改革前后财务数据，用数字的直观方式展示了改革前后对公司税负水平、盈利水平、
现金流水平的变化，并同理论结论进行比较

同时，本文结合理论情况同实际案例的差异，分析两者产生差别的具体原因，发
现目前改革进程中，房地产开发公司在日常生产经营中的各项问题。并有针对性的对
案例分析中发现的各种影响，分别阐述发生的原因，为下文提出具体对策提供落脚点。“营改增”对 RF 房地产开发有限公司的影响及应对策略 中文摘要
II
最后，本文结合上文中的具体影响及产生原因，针对房地产公司应对此次税制改
革，从税收筹划、合同控税、人力资源分配等多多方面提出具体建议。从实践的角度，
为房地产开发公司如何应对税制改革、改进自身短板和充分享受改革红利提供建议

关键词：营改增 房地产 影响 原因 对策
作 者：许 悦
指导教师：张 薇“营改增”对 RF 房地产开发有限公司的影响及应对策略 英文摘要
III
The Impact of Business Tax to VAT on RF Real Estate
Development Co., Ltd And coping strategies
Abstract
Business Tax to VATrefers to the previously paid business tax taxable items to pay
VAT, value-added tax only part of the product or service tax, reducing the duplication of
tax links, which is China&39;s financial and taxation system in recent years, the most important
An agenda. In order to ensure a smooth transition to reform, the market economy and
stable operation, in January 2012 as the first pilot cities in Shanghai in the transport
industry and some modern service industry to carry out change reform, August 2013
nationwide 3 + 7 industry pilot, the reform achieved remarkable results. March 5, 2016,
Premier Li Keqiang in the two government work report, pointed out that from May 1
onwards, the camp by pilot extended to the construction industry, real estate, finance, life
services, marking the Camp by in all regions of the country, the comprehensive
development of various industries, business tax is also completely out of the stage of
history.
Business Tax to VATis not just a tax system reform, it to tax, industrial structure
adjustment and industry upgrade and so on various aspects have a significant impact. At
the same time, the real estate industry as a pillar industry of national economy, its change
of upstream and downstream industry development, local fiscal revenue growth and
people&39;s living standard has increased, is of vital significance. This article is in this context,
to RF Real Estate Development Co., Ltd. as a case, based on the actual reform of the real
estate development company&39;s tax burden, profits and cash flow impact, and accordingly
put forward the strategy.
This paper first introduces the concept and characteristics of value-added tax and
business tax, summarizes the specific tax policy after the reform of the real estate industry,
and analyzes the tax burden, profit level and cash flow of the real estate industry from the
theoretical point of view To the impact of the following example to do pave the way.
In the part of the analysis, this paper analyzes the impact of the actual financial data
on the impact of the reform before and after the reform from the perspective of the impact“营改增”对 RF 房地产开发有限公司的影响及应对策略 英文摘要
IV
of the increase on the tax burden and the business situation. In the analysis, the paper
analyzes the impact of the reform before and after the reform on the level of corporate tax
burden, profit level and cash flow level, and compares it with the theoretical conclusion.
At the same time, this paper analyzes the differences between the theoretical situation
and the actual case, analyzes the specific reasons of the difference between the two, and
finds out the problems in the daily production and operation of the real estate development
company in the current reform process. And targeted to the case analysis found in the
various effects, respectively, the reasons for the occurrence of the following specific
countermeasures to provide a foothold.
Finally, this paper, combined with the specific impact of the above and the reasons for
the real estate companies to deal with the tax reform, from tax planning, contract tax
control, human resources distribution and other aspects of specific recommendations. From
the practical point of view, for the real estate development company how to deal with tax
reform, improve their own short board and fully enjoy the reform bonus to provide advice.
Key words: Business Tax to VAT，real estate，influences, Countermeasure
Written by Xu Yue
Supervised by Zhang Wei目 录
第一章 绪 论........1
一、研究背景和研究意义1
（一）研究背景.1
（二）研究意义.2
二、国内外研究综述........2
（一）国外研究综述.....2
（二）国内研究综述.....3
三、研究方法、研究思路及内容8
（一）研究方法.8
（二）研究思路.8
（三）研究内容.9
第二章 “营改增”对房地产行业影响的理论分析..........10
一、“营改增”概述...........10
（一）营业税和增值税的含义和特点...........10
（二）“营改增”的必要性....... 11
（三）“营改增”的历程........... 11
二、房地产行业“营改增”政策的主要内容.......12
（一）纳税人身份及适用税率的调整...........12
（二）计税方法的调整...........13
（三）纳税义务发生时间的调整.......13
三、“营改增”推进对房地产公司的影响分析...14
（一）对税负的影响...14
（二）对利润的影响...14
（三）对现金流的影响...........15
第三章 “营改增”对 RF 房地产开发有限公司影响分析....
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