编号
南京航空航天大学金城学院
毕业论文
“营改增”对房地产企业的影
题 目 响及研究
——以万科集团为例
学生姓名 学 号 系 部 专 业 班 级 指导教师
二〇一七年三月
南京航空航天大学金城学院 本科毕业设计（论文）诚信承诺书
本人郑重声明：所呈交的毕业设计（论文）（题目： ）是本人在导师的指导下独立进行研究所取得的成果。尽本人所知，除了毕业设计（论文）中特别加以标注引用的内容外，本毕业设计（论文）不包含任何其他个人或集体已经发表或撰写的成果作品。
作者签名： 年 月 日 （学号）：
毕业设计（论文）报告纸
“营改增”对房地产企业的影响及研究
——以万科集团为例
摘 要
2016年5月1日房地产业开始 “营改增”试点，意味着我国所有地区和行业所有涉及营业税的行业都已完成从税制转变，加之短期内房地产企业准备不够充分，目前房地产企业存在进项抵扣不足，税负不降反升的突出问题，房地产业是国民经济的支柱型产业，是税收大户，“营改增”对房地产业能否发挥预期作用对我国国民经济发展的影响巨大，因而研究“营改增”对房地产企业的影响问题具有重要的理论和实践意义。
本文首先从概念、必要性、意义、理论依据几个方面对“营改增”相关理论进行了概述；然后，本文从会计核算、财务报表、企业经营三个方面分析了“营改增”对房地产企业的影响；再次，本文以万科集团为例具体测算了“营改增”后房地产企业税负和利润的变动情况；最后据上为房地产企业应对“营改增”提出了相应对策建议。
关键词：房地产企业，营改增，万科集团
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毕业设计（论文）报告纸
The influence of Business Tax to VAT reform on the real estate enterprises -- a case study of Vanke Group
Abstract
In May 1, 2016, the real estate industry began formal implementation of Business Tax to VAT reform, marking the full implementation of Business Tax to VAT reform, however, as the operating characteristics of the real estate enterprise makes many of its costs can not be deducted, coupled with insufficient preparation of real estate enterprises in the short-term, at present, real estate enterprises exists big problem of insufficient input deduction, tax burden does not fall or rise. The real estate industry is the pillar industry of the national economy, and the tax is large, it is of great significance whether Business Tax to VAT reform can play the desired role to the real estate industry in the development of China's national economy. Therefore, the study on the influence of Business Tax to VAT reform on real estate enterprises has important theoretical and practical significance.
This paper firstly introduces the research background, significance, research status, research content and method of this paper; secondly, this paper outlines the relevant theory of Business Tax to VAT reform from several aspects of the concept, necessity, significance, theoretical basis; then, this paper analyzes the influence of Business Tax to VAT reform on real estate enterprises from three aspects of the accounting, financial statements, business management; thirdly, based on the case of Vanke Group，this paper estimates the change of the tax burden and profit of real estate enterprises after Business Tax to VAT reform ; finally, it puts forward the corresponding suggestions.
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毕业设计（论文）报告纸
目 录
摘 要 ..................................................................... iii Abstract ..................................................................... iv 第一章 绪论 ............................................................... - 1 -
1.1研究背景和意义 ..................................................... - 1 - 1.2国内外研究现状 ..................................................... - 1 - 1.3研究内容和研究方法 ................................................. - 2 - 第二章 “营改增”相关理论概述 ............................................. - 4 -
2.1“营改增”的内涵 .................................................... - 4 - 2.2“营改增”的必要性 .................................................. - 4 - 2.3 “营改增”的意义 ................................................... - 5 - 2.4“营改增”的理论依据 ................................................ - 5 - 第三章 “营改增”对房地产企业影响的一般分析 ............................... - 7 -
3.1房地产企业概况 ..................................................... - 7 - 3.2房地产业“营改增”政策概述 ......................................... - 7 - 3.3“营改增”对房地产企业的影响 ........................................ - 7 -
3.2.1对会计核算的影响 .............................................. - 7 - 3.2.2对财务报表的影响 .............................................. - 8 - 3.2.3对企业经营管理的影响 .......................................... - 8 -
第四章 “营改增”对房地产企业影响的测算分析—以万科集团为例 ............... - 9 -
4.1万科情况简介 ....................................................... - 9 - 4.2具体测算与结果分析 ................................................ - 10 - 第五章 房地产企业应对“营改增”的对策建议 ................................ - 16 -
5.1“营改增”后房地产企业面临的问题 ................................... - 16 - 5.2房地产企业应对“营改增”的对策建议 ................................ - 17 -
5.2.1加强对员工的宣传和培训 ....................................... - 17 -
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