浅析营改增后房地产增值税的相关会计处理
发布时间：2019-01-20 18:10
【摘要】：正自2016年5月1日起,在全国范围内全面推开营业税改征增值税试点,房地产业纳入试点范围,由缴纳营业税改为缴纳增值税。为进一步规范增值税会计处理,促进《关于全面推开营业税改征增值税试点的通知》(财税[2016]36号)的贯彻落实,财政部发布了《增值税会计处理规定》(财会[2016]22号)。尽管文件为房地产行业增值税的核算指明了方向,但在营改增过渡期内,新老项目如何衔接?怎么才能最大限度减少损失?这一系
[Abstract]:Starting from May 1, 2016, the business tax will be changed to a VAT trial in the whole country, and the real estate industry will be included in the trial scope, and the business tax will be changed to the VAT payment. In order to further standardize the accounting treatment of VAT and promote the implementation of the Circular on the introduction of Business tax to VAT pilot Project (Fiscal and tax [2016] 36), The Ministry of Finance issued the Accounting regulations on Value-added tax (Accounting and Accounting [2016] 22). Although the document for the real estate industry value-added tax accounting pointed out the direction, but in the camp reform and increase in the transitional period, how to link up new and old projects? How to minimize loss? This system
【作者单位】： 重庆工商大学融智学院;
【分类号】：F299.233.42;F812.42
，
本文编号：2412268
[Abstract]:Starting from May 1, 2016, the business tax will be changed to a VAT trial in the whole country, and the real estate industry will be included in the trial scope, and the business tax will be changed to the VAT payment. In order to further standardize the accounting treatment of VAT and promote the implementation of the Circular on the introduction of Business tax to VAT pilot Project (Fiscal and tax [2016] 36), The Ministry of Finance issued the Accounting regulations on Value-added tax (Accounting and Accounting [2016] 22). Although the document for the real estate industry value-added tax accounting pointed out the direction, but in the camp reform and increase in the transitional period, how to link up new and old projects? How to minimize loss? This system
【作者单位】： 重庆工商大学融智学院;
【分类号】：F299.233.42;F812.42
，
本文编号：2412268
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