《财政部国家税务总局关于全面推开营业税改征增值税试点的通知》(财税〔2016〕36号,以下简称“36号文”)印发以来,又陆续出台了《国家税务总局关于发布<房地产开发企业销售自行开发的房地产项目增值税征收管理暂行办法>的公告》(国家税务总局公告2016年第18号,以下简称“18号公告”)《关于营改增后契税房产税土地增值税个人所得税计税依据问题的通知》(财税〔2016〕43号)《关于进一步明 Since the Circular of the Ministry of Finance and the State Administration of Taxation on Pilot Launch of the Pilot Business Tax for Value Added Tax Reform (Cai Shui [2016] No. 36, hereinafter referred to as the “No. 36 Circular”), the State Administration of Taxation Notice of the State Administration of Taxation on the Tentative Measures for the Administration of the Collection and Management of Value-added Tax of Real Estate Projects Developed by Sale of Real Estate Enterprises (State Administration of Taxation Announcement No. 18 of 2016, hereinafter referred to as Notice of Announcement 18) Land value-added tax personal income tax tax basis for the issue of notice “(Finance [2016] 43)” on further clarification