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本文结合案例分析了营改增后从租计征和从价计征房产税与增值税的协调问题。认为在从租计征房产税的情况下,针对含税租金应进行价税分离以确定计征房产税的依据;在从价计征情况下,不得抵扣的进项税额应计入原值,转换用途的房产应对原值做相应调整,小规模纳税人购建房产支付的增值税税款一律计入原值。
This article analyzes the problem of the coordination between property tax and value added tax levied from rent and ad valorem after the increase of business camp. In the case of levying real estate tax from renting, the rent tax should be segregated from the taxable rent to determine the basis for property tax levy; in the case of ad valorem taxation, the input tax amount that can not be deducted shall be accrued to the original value, Conversion of the use of real estate to deal with the original value should be adjusted accordingly, small-scale taxpayers purchase VAT real estate construction paid to be included in the original value.