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营改增以来,房地产开发企业一般按照3%的预征率预缴增值税,但对何时按适用税率或征收率申报缴纳增值税,现行税收政策规定是比较模糊的,征纳双方对此存有不同的理解,也分别面临着不同的风险。《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”)附件一《营业税改征增值税试点实施办法》第四十五条第一项规定,增值税纳税义务发生时间为:纳税人发生应税行为并收讫销售款项或者取得索取销售款项凭据的当天;先开具发票的,为开具发票的当天。收讫销售
Since the reform of the camp, the real estate development enterprises generally prepaid the value-added tax at a pre-levy rate of 3%. However, when the VAT is declared and paid according to the applicable tax rate or levying rate, the current taxation policy is vague and restrictive There are different understandings and also different risks. Circular of the State Council on the Implementation of Pilot Program for Business Tax Reform and Value Added Tax Pilot Implementation Circular of the “Circular on the Pilot Project of Turning Commercial Tax into Value Added Tax Pilot Project” (Cai Shui (2016) No. 36, hereinafter referred to as Circular 36) A provision, VAT tax obligations occurred time: taxpayers taxable acts and received the sales proceeds or obtain the sales invoice for proof of the day; the first invoice, the invoice for the day. Received sales