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自2016年5月1日,建筑业、房地产业由缴纳营业税改为缴纳增值税,从而形成房地产企业增值税与土地增值税两种流转税并存的局面。本文着力于探讨营业税改增值税,对房地产企业土地增值税在房地产转让收入、土地增值税扣除项目、土地增值税账务处理产生的影响,并就房地产企业如何应对该类影响提出政策建议。
Since May 1, 2016, the construction and real estate industries have changed from paying sales tax to paying VAT, thus forming a coexistence of two types of turnover tax on value-added tax and land appreciation tax for real estate enterprises. This article focuses on the discussion of business tax to value-added tax on the real estate business value-added tax in real estate transfer of income, land value-added tax deductions, the impact of land value-added tax accounting, and how to deal with real estate companies such policy implications.