自2016年5月1日起,我国将建筑、房地产、金融、生活服务等四大行业全部纳入营改增试点。增值税实现了对国民经济三次产业的全面覆盖,这也标志着营业税正式退出历史舞台。房地产企业作为受营改增影响较深的行业之一,在运营和发展等很多方面都会随着新的税制改革发生很大的变化。营改增的出现目的是为了推动我国国民经济更长久稳定地发展,但由于房地产企业存在对营改增的理解不足和应对措施不到位等问题,导致企业无法有效的应对税制改革带来的相应变化。房地产企业需要根据新的税制以及自身的运营特点完善相关的税务工作,保证企业持续、健康、稳定的发展。 Since May 1, 2016, China will include all four major industries including construction, real estate, finance and living services in the pilot camps. Value-added tax to achieve the full coverage of the three industries of the national economy, which also marks the official withdrawal of business tax history stage. As one of the industries that have a profound impact on the business expansion, real estate enterprises have undergone great changes in the new tax reform in many aspects such as operation and development. The purpose of the reform is to promote the long-term stable development of our national economy. However, due to the lack of understanding of the reform in the real estate business and the inadequate response measures, the enterprises can not effectively cope with the corresponding reform in the tax reform Variety. Real estate companies need to improve the relevant taxation work according to the new tax system and its own operating characteristics so as to ensure the sustained, healthy and steady development of the enterprise.