“营改增”去除税收中不合理的成分,减少重复纳税,从而降低企业赋税,鼓励现代服务行业的发展,这也符合国家对产业结构调整的要求,有利于消费升级。本文主要通过分析营改增对房地产企业税负和净利润的影响,并提出可行性建议,为房地产企业响应“营改增”政策提供理论指导。 “Camp to increase” to remove unreasonable tax components, reduce double taxation, thereby reducing corporate taxes, encourage the development of modern service industry, which is also in line with the state’s requirements for the adjustment of industrial structure, is conducive to consumer upgrades. This paper mainly analyzes the impact of the reform of the camp on the tax burden and net profit of real estate enterprises and puts forward feasible suggestions to provide theoretical guidance for the real estate enterprises to respond to the policy of “reforming the camp and increasing profits”.