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根据《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”)的要求,物业管理企业由原来缴纳营业税改为缴纳增值税。物业管理企业向业主收取并支付出去的水费、电费、燃气费等(以下简称“水电气费”)应如何缴纳增值税?本文就此进行分析。一、物业管理企业收取水电气费增值税和原营业税政策的规定(一)增值税的相关规定1.属于增值税应税范畴
According to the requirements of the Notice of the Ministry of Finance and the State Administration of Taxation on Pilot Opening of the Business Tax for Levy of Value-added Tax (Cai Shui [2016] No. 36, hereinafter referred to as “No. 36 Document”), the property management enterprise changed from the original payment of business tax to Pay VAT. How should the property management company collect the VAT and pay the water fee, electricity fee, gas fee (hereinafter referred to as “water and electricity fee”) paid by the owner? This article analyzes this. First, the property management companies to collect water and electricity VAT and the original business tax policy requirements (A) the relevant provisions of VAT 1. Belong to the scope of VAT