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国家税务总局公告2016年第86号为细化落实《财政部国家税务总局关于明确金融房地产开发教育辅助服务等增值税政策的通知》(财税〔2016〕140号)和进一步明确营改增试点运行中反映的操作问题,现将有关事项公告如下:一、房地产开发企业向政府部门支付的土地价款,以及向其他单位或个人支付的拆迁补偿费用,按照财税〔2016〕140号文件第七、八条规定,允许在计算销售额时扣除但未扣除的,从2016年12月份(税款所属期)起按照现行规定计算扣除。
Announcement of the State Administration of Taxation No. 86 of 2016 In order to further implement the “Notice of the Ministry of Finance and the State Administration of Taxation on clarifying the value-added tax policy of education auxiliary services such as financial real estate development” (Cai Shui [2016] No. 140) The operational issues reflected in the circular are hereby announced as follows: 1. The land price paid by real estate development enterprises to government departments and the relocation compensation fees paid to other units or individuals shall be paid in accordance with the provisions of Articles 7 and 8 of Cai Shui [2016] No. 140 Provisions, allowable in the calculation of sales but not deducted, from December 2016 (tax period) from the current provisions of the deduction.