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财政部、国家税务总局《关于全面推开营业税改征增值税试点的通知》(财税[2016]36号,以下简称36号文件)发布后,2016年3月31日,国家税务总局发布《房地产开发企业销售自行开发的房地产项目增值税征收管理暂行办法》(国家税务总局公告2016年第18号,以下简称18号公告),对房地产开发企业增值税的征收管理做了具体规定。笔者试对房地产开发企业营改增焦点问题进
After the release of the Notice of the Ministry of Finance and the State Administration of Taxation on the Pilot Launch of the Business Tax Reform and Levy of Value-added Tax (Circular 36 [2016] No.36), on March 31, 2016, the State Administration of Taxation issued the “Real Estate The development of enterprise sales self-development of real estate projects collection of value-added tax Interim Measures ”(State Administration of Taxation Announcement No. 18 of 2016, hereinafter referred to as Announcement No. 18), the real estate development enterprise VAT collection and management made specific provisions. The author tries to increase the focus of the real estate development business camp into the issue