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允许不动产一次性抵扣进项税额,属于规范的消费型增值税;如果按照购进不动产的折旧额抵扣进项税额,则属于收入型增值税。从税制的统一性来看,不动产应当与有形动产抵扣政策保持一致,即在购进时实行一次性抵扣,但由于不动产金额较大,一次性抵扣的减税效应过大,会对财政收入造成较大压力。在全面营改增政策制定过程中,有一种观点认为购进不动产应该以20年为期进行抵扣,此举虽能有效缓解财政压力,但在较大程
To allow real estate one-time offset input VAT, is a standard consumer VAT; if the real estate depreciation in accordance with the amount of input tax deduction, it is income-based value-added tax. From the perspective of the unity of the tax system, the real estate should be consistent with the tangible movable property deduction policy, that is, when the purchase of one-time offset, but due to larger real estate, one-off deduction effect of tax cuts will be Fiscal revenue caused great pressure. In the process of formulating policies for the comprehensive battalion reform and increase, there is a view that the purchase of real estate should be offset with a period of 20 years. Although this measure can effectively alleviate the financial pressure,