不动产“营改增”后财税处理及应注意的问题

发布时间：2018-05-23 16:21

  本文选题：不动产 + 进项税额　； 参考：《中国注册会计师》2017年12期

【摘要】：正自2016年5月1日起,我国全面实施"营改增",不动产相关业务开始缴纳增值税。由于不动产业务具有交易额大的特征,"营改增"后涉及到的增值税额也相应较大,不仅对企业当期的税额、现金流、税负等影响明显,对后续业务处理也有不小的影响,因此,本文梳理了相关财税处理,以期为"营改增"后不动产核算的财税实务处理提供参考。
[Abstract]:Since May 1, 2016, China is fully implementing the "Business Reform increase", real estate related business began to pay value-added tax. Because the real estate business has the characteristics of large transaction volume, the value added tax involved after "business reform and increase" is also relatively large, which not only has an obvious impact on the current tax amount, cash flow and tax burden of the enterprise, but also has a significant impact on the subsequent business processing. This article combs the related finance and tax treatment, in order to provide the reference for the real estate accounting practice.
【作者单位】： 武汉晴川学院管理学院;湖北省疾病预防控制中心;
【分类号】：F299.23;F812.42
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本文编号：1925481