我国自2016年5月1日起在全国范围内正式推行“营改增”政策以来,至今已一年有余。在此期间,各行各业都在积极的转变纳税人身份,变为增值税纳税主体。笔者以此为背景,以商业地产为立足点,探讨了商业地产营改增后的纳税筹划问题。希望能够为我国商业地产的税务研究和税务筹划的发展略尽绵薄之力。 Since May 1, 2016, China has implemented more than a year since its formal implementation of the policy of “increasing revenue and increasing tax revenue” throughout the country. During this period, all walks of life are actively changing the identity of taxpayers, becoming the subject of VAT. Based on this background, the author takes commercial real estate as a starting point and explores tax planning after the increase of commercial real estate business. Hope for China’s commercial real estate tax research and tax planning for the development of modest means.