“營改增”對(duì)未來房地產(chǎn)行業(yè)財(cái)務(wù)管理影響——基于南寧房地產(chǎn)企業(yè)的調(diào)查研究Abstract“營改增”(ReplacingBusinessTaxwithValue-addedTax)hasbeenimplementedinChinasince2016.Thenewtaxpolicychangesthetaxlevyingfromthetax-payingentitytothefinalcustomersandaimstoreducethetaxburdenonenterprises.ThispaperaimstoinvestigatetheimpactofthispolicyonthefinancialmanagementoftherealestateindustryinNanning.TheresearchmethodinvolvesasurveyofsixdifferentrealestateenterprisesinNanning,includinginterviewswithfinancialmanagers.Theresultshowsthat“營改增”hasapositiveimpactonthefinancialmanagementoftherealestateindustry,includingcostcontrol,capitalmanagement,andtaxplanning.However,thepolicyalsobringschallenges,suchasthecomplexityoftaxregulationsandtheneedforprofessionalfinancialknowledge.Therefore,enterprisesneedtoimprovetheirfinancialmanagementcapabilitytooptimizethebenefitsof“營改增”.Keywords:“營改增”,realestateindustry,financialmanagement,taxplanning.1.IntroductionTheChinesegovernmenthasalwaysbeencommittedtostimulatingeconomicdevelopmentbyreducingthetaxburdenonenterprises.Therefore,inrecentyears,ithasimplementedaseriesoftaxreformstosupportthedevelopmentofvariousindustries.Oneofthepoliciesisthe“營改增”policy,whichreplacestheBusinessTaxwithaValue-addedTax(VAT)andwasimplementedin2016.Thispolicyaimstoreducethetaxburdenonenterprisesandoptimizetaxadministrationbyshiftingthetaxlevyingfromthetax-payingentitytothefinalcustomers.Theimplementationof“營改增”hasasignificantimpactondifferentindustries,includingtherealestateindustry.TherealestateindustryisanessentialsectorinChina,anditsfinancialmanagementiscriticaltoensuringitssustainabledevelopment.Therefore,itisnecessarytoinvestigatetheimpactofthe“營改增”policyonthefinancialmanagementoftherealestateindustry.BasedonsixsurveysofrealestatecompaniesinNanning,thispaperanalyzestheimpactof“營改增”onfinancialmanagementandidentifieschallengesandopportunitiesthatneedtobefacedbyrealestateenterprises.2.LiteratureReviewThefinancialmanagementofrealestateenterprisesisacomplexprocess.Effectivemanagementrequiresenterprisestomaintainfinancialstability,optimizecapitalstructureandimproveprofitability.Taxplanningisanessentialpartoffinancialmanagementbecauseitcanhelpreducethetaxburdenonenterprises,increaserevenue,andoptimizecashflow.Atthesametime,taxplanningshouldalsocomplywithlegalregulationstoavoidlegalrisks.Thepolicyof“營改增”hasasignificantimpactonthefinancialmanagementofenterprises.ThispolicyreplacesBusinessTaxwithVATandshiftsthetaxburdenfromthetaxpayertothefinalconsumer.Therefore,“營改增”canhelpreducethetaxburdenonenterprises,optimizecashflow,andimprovefinancialmanagementefficiency.3.MethodologyThisstudysurveyedsixrealestateenterprisesinNanning,includinginterviewswiththeirfinancialmanagers.Theselectionoftheenterprisesisbasedonthesizeandtypesofthecompaniestoensuretherepresentativenessofthesamples.Thesurveymainlyfocusesontheimpactof“營改增”onfinancialmanagement,includingcostcontrol,capitalmanagement,andtaxplanning.Theresultsofthesurveyareanalyzedqualitatively,andthedataarecomparedwithpreviousresearchstudies.4.ResultandAnalysis4.1CostControlTheimplementationof“營改增”hasapositiveimpactoncostcontrol.TheshiftfromBusinessTaxtoVATchangesthetaxburdentothefinalconsumer.ThischangeallowsenterprisestoreducethecostofBusinessTax,whichcanhelptoimprovethecompetitivenessofenterprises.Moreover,“營改增”canhelpenterprisestoimprovecashflowbyreducingthepurchasepricesofrawmaterials,whichcanoptimizetheproductioncosts.4.2CapitalManagementTheimplementationof“營改增”hasapositiveimpactoncapitalmanagement.TheshiftfromBusinessTaxtoVATcanreducethetaxburdenonenterprises,whichcanreducethepressureonenterprises'capitalturnoverrates.Enterprisescanusethesavedcapitalforotherinvestments,whichcanimprovetheprofitabilityofenterprises.4.3TaxPlanningTheimplementationof“營改增”hasapositiveimpactontaxplanning.Thetaxburdenisshiftedfromthetaxpayertothefinalconsumer,whichcanhelpenterprisestoreducethetaxburden.Theimplementationof“營改增”alsosimplifiestaxregulations,whichcanmaketaxplanningeasier.However,theregulationchangesarecomplex,andenterprisesneedtoimprovetheirunderstandingoftaxregulationstoavoidlegalrisksandmaximizethebenefitsoftaxplanning.5.ConclusionThispaperinvestigatedtheimpactof“營改增”onthefinancialmanagementoftherealestateindustryinNanning.Thefindingsindicatethatthepolicyhasapositiveimpactoncostcontrol,capitalmanagement,andtaxplanning.ReducedBusinessTaxcandecreasethecostofenterprises,improvecashflow,andincreasecapitalforotherinvestments,whichcanimprovetheprofi