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不动产销售营改增政策要点(一)销售不动产的适用税率《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)文件第十五条规定,销售不动产,增值税率为11%。在原营业税体制下,销售不动产所适用的营业税率为5%。因为增值税的计算方法是销项税减去进项税,而营业税是基于销售额征税,所以在探讨改革前后税负变化时无需进行适用税率的简单比较,而应
(1) Applicable tax rates for sales of real estate Article 15 of the Circular 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 (Cai Shui [2016] No. 36) stipulates that sales Real estate, VAT rate of 11%. Under the original business tax system, the sales tax rate applicable to sales of real estate is 5%. Because VAT is calculated as output tax minus input tax and sales tax is based on sales tax, there is no need to make a simple comparison of applicable tax rates when discussing tax burden changes before and after the reform. Instead,