论文部分内容阅读
我国全面推开营改增后,不动产被纳入增值税抵扣链条,这对各个行业的纳税人来说是重大利好。那么,纳税人对购入的不动产应如何进行进项税额抵扣?以直接购买、接受捐赠、接受投资入股以及抵债等不同形式取得不动产的抵扣政策有无区别?不动产改变用途,以及不动产、不动产在建工程发生非正常损失时进项税额如何抵扣?企业注销时,尚有未抵扣完毕的待抵扣进项税额应如何处理?针对这一系列税务问题,笔者结合国家税务总局发布的《不动产进项税额分期抵扣管理暂行
After China comprehensively pushed forward the reform of the camp, the immovable property was included in the VAT deduction chain, which is a great positive result for taxpayers in various industries. So, the taxpayers on the purchase of real estate how to carry out input tax credit? In direct purchase, accept donations, to accept investment shares and debt and other forms of acquisition of real estate deductible whether there is any difference between the use of real estate change, and real estate, real estate How to deal with the amount of input tax to be deducted when the enterprise cancels? In response to this series of tax issues, the author combined the "Real Estate Input tax installment offset management Interim