【摘要】：正自2016年5月1日起,在全國范圍內(nèi)全面推開營業(yè)稅改征增值稅試點(diǎn),房地產(chǎn)業(yè)納入試點(diǎn)范圍,由繳納營業(yè)稅改為繳納增值稅。為進(jìn)一步規(guī)范增值稅會計處理,促進(jìn)《關(guān)于全面推開營業(yè)稅改征增值稅試點(diǎn)的通知》(財稅[2016]36號)的貫徹落實(shí),財政部發(fā)布了《增值稅會計處理規(guī)定》(財會[2016]22號)。盡管文件為房地產(chǎn)行業(yè)增值稅的核算指明了方向,但在營改增過渡期內(nèi),新老項(xiàng)目如何銜接?怎么才能最大限度減少損失?這一系
[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
【作者單位】： 重慶工商大學(xué)融智學(xué)院;
【分類號】：F299.233.42;F812.42
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本文編號：2412268