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【编者按】继财政部、国家税务总局于2016年3月23日正式发布《关于全面推开营业税改征增值税试点的通知》(财税[2016]36号)之后,国家税务总局于2016年3月31日连发四文,对纳税人转让不动产、提供不动产经营租赁服务、跨县(市、区)提供建筑服务、不动产进项税额分期抵扣等情况下的增值税征收管理中的具体问题进行了规定。建筑业与房地产业作为事关国计民生的重要行业,其所
[Editor’s note] Following the official announcement by the Ministry of Finance and the State Administration of Taxation on March 23, 2016, “Notice on Launching the Pilot Project of Changing Business Tax into Value Added Tax” (Cai Shui [2016] No. 36), the State Administration of Taxation On March 31, a circular was issued to raise the taxpayer’s specific problems concerning the administration of VAT levying under the circumstances of the transfer of real property, the provision of real estate leasing services, the provision of construction services across counties (cities and districts), the deductible real estate input tax, etc. Regulations were made. Construction and real estate industry as an important business related to people’s livelihood, their place