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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”)对甲供材的增值税处理有专门的表述,这对房地产企业是大利好,可以抵扣甲供材料的进项税额,有效降低企业增值税税负。本文就房地产企业甲供材涉税问题进行分析。一、甲供材的三种类型1.甲供主要建筑材料甲方在总包合同中约定钢材等主要建筑材料由甲方负责采购,施工方负责保管和使用。
The Circular of the Ministry of Finance and the State Administration of Taxation on the Pilot Project of Turning Sales Tax into Value-added Tax in an All-round Way (Cai Shui [2016] No. 36, hereinafter referred to as Circular 36) This real estate business is good in Italy, you can deduct a input tax for materials, effectively reduce the VAT tax burden. This article analyzes the real estate business A material-related tax issues. A, three types of materials for a 1. A for the main building materials Party A in the main contract for the contract agreed that the main building materials such as steel is responsible for the procurement by the buyer, the construction side is responsible for the custody and use.