为改革和完善税收体制，国家在 2011 年年底在上海试点营业税改征增值税， 并计划向全国推广试点。由于试点成效得到较好反响，财政部和国家税务总局在 2016 年 3 月 23 日，发布了“营改增”通知，房地产业在 2016 年 5 月 1 日被纳入 了营改增范畴。随着我国经济的不断发展，房地产业对国民经济的影响作用日渐 突出，而对房地产业实施“营改增”后对该行业企业的会计处理和计税方法都提 出了很大的挑战，尤其在这改革初期，很多企业不能正确选择会计处理方式，导 致所反映的财务指标有所偏差，使得企业不能客观分析“营改增”后的实际税负 情况。基于这种背景，本文以会计处理和税负变化来研究“营改增”对企业的影 响具有一定的实际指导意义。 本文分为六个部分来介绍，绪论作为本文的第一部分，介绍了本文的研究背 景，探讨了其研究意义，梳理国内外的文献综述，理清目前我国发展状况，指出 了本文的研究思路与方法。 第二部分主要分析房地产企业“营改增”政策背景，包括房地产业特征及开 发成本与流程、房地产业税收历程、房地产业“营改增”发展历程及意义，揭示 了房地产业营业税税制的局限性，总结了房地产业“营改增”政策的主要内容， 彰显了房地产业“营改增”意义，为后文奠定了房地产业“营改增”研究的理论 基础。 第三部分介绍了碧桂园房地产企业概况及企业案例选取动机，从多方面介绍 了碧桂园房地产企业情况，包括基本简介、内部经营介绍、外部经营因素影响、 近年来的经营状况，指出了案例选取动机。 第四部分是本文的重点， “营改增”对碧桂园房地产企业的影响及会计处理 与税负现状分析。从会计核算、财务报表、经营管理三个方面介绍了“营改增” 对企业的影响，对比了“营改增”前后会计处理，对企业税负现状进行分析，总 结税负变化的原因有收入、成本、利润的变化及税率的提升造成整体税负变化、 抵扣范围有限且抵扣难度较大、企业税负转嫁难度大。 第五部分是碧桂园房地产企业应对“营改增”的对策建议，主要从会计核算 方面、企业税负方面和经营管理方面提出一些应对措施。 第六部分是本文的最后一部分，对本文所做的工作进行了总结和并对未来进 行展望，从会计核算、会计报表、经营管理和企业税负四个方面进行了总结，对 其他企业有一定的借鉴意义，对于以后的研究从多案例、多政策、多行业给出了 展望。 关键词: 营改增；房地产，会计处理，税负II Abstract In order to reform and improve the tax system, the state piloted the replacement of business tax with value-added tax in Shanghai at the end of 2011, and gradually expanded the pilot areas to the whole country.On March 23, 2016, the ministry of finance and the state administration of taxation issued a notice on replacing the business tax with a value-added tax, and the real estate industry was included in the scope of replacing the business tax with a value-added tax on May 1, 2016.In recent years, the real estate industry occupies an important position in national economic activity, and for the real estate industry to the industry after the "battalion to add" enterprise's accounting treatment and tax calculation method are put forward the challenge, especially in the early stage of reform, many enterprise is unable to correctly choose accounting treatment way, leading to the financial indicators reflected by deviation, makes the enterprise can't objective analysis to add "camp" after the actual tax burden.It is in this context that the selection of accounting treatment and tax changes as research indicators has some practical guiding significance. This paper is divided into six parts. The first part is the introduction, which mainly introduces the research background and significance, domestic and foreign research review and research ideas and methods. To increase in the second part mainly analyzes the real estate enterprises "camp" policy background, including the real estate industry characteristics and development cost and process, real estate tax process, "camp" instead of the real estate industry development and significance, reveals the limitations of real estate tax system, summarizes the real estate industry the main content of "camp to add" policy, reveals the meaning of real estate industry to add "camp", for later to lay the research of real estate industry to add "camp" theoretical basis. The third part introduces the general situation of country garden real estate enterprises and the motivation of selecting cases. It specifically introduces the general situation of country garden real estate enterprises, including the basic introduction, internal operation introduction, external operation factors and the operation situation in recent years, and points out the motivation of selecting cases. Camp of the fourth part is the focus of this article: "change" to the country garden real estate enterprise and the influence of accounting treatment and tax status quo analysis, from the accounting, financial statements, management three aspectsIII introduced the "camp" to the enterprise, the influence of the contrast before and after "camp to add" accounting treatment, carries on the analysis about the present situation of enterprise tax burden, are the reasons for changes in tax revenues, costs, profit changes of the overall tax burden and the tax rise, deduction scope limited and deduction is difficult, difficult enterprise tax burden on. The fifth part is the countermeasures and Suggestions for country garden real estate enterprises to cope with the "replacement of business tax with value-added tax", mainly from the aspects of accounting, corporate tax burden and management aspects to put forward some countermeasures. The sixth part is the summary and outlook of the work done in this paper, from the accounting, accounting statements, business management and corporate tax burden four aspects are summarized, for other enterprises have some reference significance, for the future study from the case, multi-policy, multi-industry outlook. Keywords: Replacing the business tax with a value-added tax, Real estate,Accounting treatment, Tax burdenIV 目 录 摘要 ........ I ABSTRACT .... II 第 1 章 绪论 . 1 1.1 研究背景与意义 .. 1 1.2 国内外研究综述 .. 2 1.3 研究思路与方法 .. 4 第 2 章 房地产业“营改增”政策背景分析 ....... 7 2.1 房地产业特征及开发成本与流程 ...... 7 2.2 房地产业税收历程 9 2.3 房地产业“营改增”发展历程及意义 . 12 第 3 章 碧桂园房地产企业概况及企业案例选取动机...... 16 3.1 碧桂园房地产企业概况 .... 16 3.2 碧桂园房地产企业案例选取动机 ..... 19 第4章 “营改增”对碧桂园房地产企业的影响及会计处理与税负现状 分析 21 4.1“营改增”对企业的影响 ... 21 4.2“营改增”前后房地产企业会计处理 .. 26 4.3 企业税负现状分析 ........ 29 第 5 章 碧桂园房地产企业应对“营改增”的对策建议.... 36 5.1 关于会计核算方面的建议 .. 36 5.2 针对企业税负方面的应对措施 ....... 37 5.3 关于公司经营管理方面的建议 ....... 37 第 6 章 结论与展望 .. 40V 6.1 研究结论 ....... 40 6.2 研究不足与未来展望 ...... 41 致谢 ....... 42