当前,我国正处于加快经济发展方式转变的攻坚时期,企业的转型升级迫在眉睫,原有营业说和增值税并行的税制远远不能满足市场的需求了。全面实施营改增将有利于发挥市场在资源配置中的决定性作用,解决一直以来重复征税的问题,扩大进项抵扣范围,促使企业不断改变管理模式、改进生产技术,降低税负,增强企业发展能力。特别是占据绝对地位的房地产业的营改增更是备受瞩目,房地产业税制改革具有着深远的意义。本文正是基于此,将依次从以下几个方面来探讨房地产业营改增所带来的机遇与挑战。首先介绍房地产业营改增的必要性;其次是房地产业营改增的益处;再次是当前营改增后影响房地产业税负高低的因素;最后提出应对策略。 At present, our country is in a crucial period of speeding up the transformation of the mode of economic development. The transformation and upgrading of enterprises are imminent. The original taxation system of operating and value added tax is far from meeting the needs of the market. The full implementation of the reform of the camp will be conducive to giving full play to the decisive role of the market in allocating resources so as to solve the problem of repeated taxation all along and to widen the scope of deductible inputs so as to urge the enterprises to continuously change their management mode, improve their production technology, reduce their tax burden and enhance their enterprises Ability to develop. In particular, the real estate industry that occupies an absolute position has been attracting much attention. The reform of the real estate tax system has far-reaching significance. This article is based on this, will be from the following aspects to explore the opportunities and challenges brought about by the real estate industry. First introduced the need for real estate business to increase; followed by the benefits of real estate business to increase; again after the current business tax increase and the impact of real estate tax level factors; and finally proposed coping strategies.