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房地产开发企业销售自行开发的房地产项目的增值税政策,《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”)《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》(国家税务总局公告2016年第18号,以下简称“18号公告”)等文件作出了具体规定。这些规定涉及营业税和增值税的政策衔接,给实务操作带来了许多新情况和新问题。
The real estate development enterprise sells self-developed real estate project value-added tax policy, the “Notice of the Ministry of Finance and the State Administration of Taxation on the Pilot Launch of the Business Tax for Levy of Value Added Tax” (Cai Shui [2016] No. 36, hereinafter referred to as the “Circular No. 36” ) "Provisional Measures for the Administration of the Collection and Collection of Value-added Taxes on Real Estate Projects Developed by Real Estate Development Enterprises for Sale by Sale (State Administration of Taxation Announcement No. 18 of 2016, hereinafter referred to as Announcement No. 18) and other documents made specific provisions. These provisions involve the convergence of sales tax and value-added tax policies, bringing many new situations and problems to practical operation.