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营改增之后，企业新建或是购买厂房，以及厂房修缮、道路绿化等花费都可以用来抵税。“这有助于加速各个行业企业投资改造的步伐。”<br /> 同时，不少大企业发展新店，购进不动产用作经营，也可以用于抵扣。<br /> 不动产抵扣中，存在一些需要把握的关键点。根据政策规定，2016年5月1日后，增值税一般纳税人取得并在会计制度上按固定资产核算的不动产，以及2016年5月1日后发生的不动产在建工程，其取得的进项税额分2年从销项税额中抵扣，第一年抵扣比例为60%，第二年抵扣比例为40%。<br /> 倒逼行业企业优胜劣汰<br /> 不动产抵扣带来双重利好：一方面不动产纳入抵扣范围，使得地方企业有了新一轮投资热情和不动产采购的需求，有助于去库存和打开商用房市场空间。另一方面，对企业的土地成本也可以扣除了，自身税负降低了?！?br /> 据了解，在房地产开发成本中，土地出让金占到了整个成本的30%到40%，是开发成本中最大的一块，对房地产企业来说，税负的降低是显而易见的。</span></p> </li> </ul> </div> </div> </div> </div> </div> <div id="bottom_bg"> <div class="bottom"> <div class="bottom_menu"> <ul> <li><a href="aboutus.php">?；琶?/a></li> <li><a href="jobs.php">招贤纳士</a></li> <li class="bottom_line"><a href="contact.php">联系我们</a></li> </ul> </div> <div class="copyright"> 版权所有 ? 2004-2013 广东?；? </div> </div> </div> <table width="600" border="0" align="center" cellpadding="0" cellspacing="0"> <tr> <td width="100%" height="80" align="left" valign="middle"><iframe 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