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“减税降费”对房地产企业成本的影响及建议
引用本文:陈丽娜.“减税降费”对房地产企业成本的影响及建议[J].中小企业管理与科技,2021(6).
作者姓名:陈丽娜
作者单位:镇江市建设工程管理处
摘    要:近年来,为深化供给侧结构性改革、推动经济高质量发展,国家出台了一系列减税降费政策。房地产企业也享受着减税降费政策所带来的红利,2019年4月1日增值税由10%下调为9%。对于社会其他行业,增值税下调的过程中成本大大降低,而对于房地产企业来讲,因为自身的特点,导致了建筑成本的增加。论文对减税降费对房地产企业所造成的影响及相应对策进行论述,主要从企业成本入手。

关 键 词:减税降费  房地产企业  成本管理  对策

Influence of"Tax Reduction and Fee Reduction"on the Cost of Real Estate Enterprises and Suggestions
CHEN Li-na.Influence of"Tax Reduction and Fee Reduction"on the Cost of Real Estate Enterprises and Suggestions[J].Management & Technology of SME,2021(6).
Authors:CHEN Li-na
Institution:(Zhenjiang Construction Engineering Management Office,Zhenjiang 212300,China)
Abstract:In recent years,in order to deepen supply-side structural reform and promote high-quality economic development,the state has issued a series of tax reduction and fee reduction policies.Real estate enterprises also enjoy the dividends of tax reduction and fee reduction.Value-added tax were cut from 10 percent to 9 percent on April 1,2019.For other sectors of society,the cost is greatly reduced in the process of value-added tax reduction,while for real estate enterprises,due to their own characteristics,the construction cost increases.This paper mainly discusses the influence of tax reduction and fee reduction on real estate enterprises and the corresponding countermeasures from the perspective of enterprise cost.
Keywords:tax reduction and fee reduction  real estate enterprise  cost management  countermeasures
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