摘要
本文在梳理"营改增"政策的前提下,从企业税负、房地产开发成本以及其应对措施几个反面来分析"营改增"对商品住宅项目开发销售企业和商业地产开发销售/租赁企业的影响。
This article first review the policy of ＂ business tax change to value-added tax＂, than from the tax burden of enterprises, the cost of real estate development and its response to a few negative analysis the change of ＂business tax with value-added tax＂on the impact on commercial housing project development sales enterprises and commercial real estate sales/leasing business.
出处
《特区经济》
2017年第7期32-34,共3页
Special Zone Economy
关键词
营改增
房地产
税负
business tax change to value-added tax
real estate
tax
