3月24日,财政部、国家税务总局联合发布的“36号文”对业内期待已久的具体征税细则进行了说明。对于房地产行业来说,增值税税率基本确定为11%,这和此前业内人士的猜测一致,而该行业过去采用的是5%的营业税税率。那么,对于房地产行业来说,由营改增而产生的纳税新格局、上下游抵扣链条的衔接、央地政府的利益博弈值得探讨。 March 24, the Ministry of Finance, State Administration of Taxation jointly issued “No. 36” on the industry long-awaited specific tax rules were described. For the real estate industry, the VAT rate is basically set at 11%, which is consistent with previous industry speculation, and the industry used to adopt the 5% sales tax rate. So, for the real estate industry, the new pattern of taxpayers due to the increase of battalion increases, the convergence of upstream and downstream deduction chains, and the interest game of the central government are worth discussing.