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从2016年5月1日起,我国全面实施营改增,房地产业被纳入增值税体系。本文依据《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)、《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)等文件,重点对营改增后房地产开发企业一般纳税人的税务实操问题进行全面分析。一、房地产开发企业及开发产品的界定房地产开发企业销售开发项目与其他纳税人销售不
From May 1, 2016 onwards, China’s full implementation of the VAT reform, the real estate industry is included in the value-added tax system. This article is based on the Notice of the Ministry of Finance and the State Administration of Taxation on the Pilot Launch of the Business Tax Reform for Value Added Tax (Cai Shui [2016] No. 36), the Interim Measures for the Administration of the Collection of Value Added Tax on Real Estate Projects Developed by Real Estate Development Enterprises Administration Announcement No. 18 of 2016) and other documents, focusing on the real operation of real estate development enterprises after tax reform general taxpayer tax practice to conduct a comprehensive analysis. First, the definition of real estate development enterprises and development of products Real estate development enterprises sales development projects and other taxpayers sales