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2016年3月18日,国务院常务会议决定,自2016年5月1日起,在建筑业、房地产业、金融业和生活服务业四大行业全面实施营业税改征增值税。这一政策的出台,标志着我国在税制改革的道路不断向前推进,也影响着房地产行业企业的日常活动和税收负担。本文主要以南京地区的栖霞建设公司为研究对象,分析“营改增”政策对南京地区房地产开发企业的影响。
March 18, 2016, the State Council executive meeting decided that since May 1, 2016 onwards, the construction industry, real estate, financial services and living services in the four major industries full implementation of business tax reform levy value-added tax. The promulgation of this policy marks the continuous advance of our country on the road of taxation reform and affects the daily activities and tax burden of the real estate industry enterprises. This article mainly takes Qixia Construction Company in Nanjing as the research object, and analyzes the influence of the policy of “changing business into increasing investment” on the real estate development enterprises in Nanjing.