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fang chan ye ying gai zeng shui shou fu dan bian hua fen xi
Author(s): 
Pages: 62-64
Year: Issue:  25
Journal: Finance and Accounting Monthly

Keyword:  房产业营改增进项税抵扣税收负担;
Abstract: 房产业"营改增"销售额扣除土地出让金后,销项税大幅降低,工程费多少直接影响进项税抵扣金额,多数情况下房产项目"营改增"后税负减轻、利润增加。虽个别项目因土地出让金和工程费较少,有可能出现"营改增"后开发税金增加,但经过土地增值税的调和,"营改增"综合税负率增加很小;且由于房产业利润率高,"营改增"利润率降低更小。房产业"营改增"后整体税收负担减轻。
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