2016年5月1日“营改增”在全国范围内全面实施,租赁业务从营业税改征增值税,会计工作较之前发生明显不同,为适应“营改增”带来的一系列变化,本文尝试主要从国有企业不动产经营租赁的角度,探讨“营改增”过渡期的会计核算与增值税筹划。 May 1, 2016 “Business to increase” In the full implementation of the nationwide, leasing business tax levied from sales tax, accounting work significantly different than before, in order to adapt to Series of changes, this paper attempts to mainly from the perspective of real estate operating leases of state-owned enterprises, to explore the “accounting for VAT” transitional period accounting and value-added tax planning.