摘要
2012年1月1日,我国正式启动了增值税试点改革。期望在2015年之前,将营业税全部纳入到增值税。房地产交易在现行税制下征收营业税,未来将纳入到增值税。房地产交易的增值税处理是增值税改革中最大的难题之一。国际实践显示,房地产交易要纳入增值税处理,仍然存在诸多困难,因而就房地产增值税处理问题进行理论探讨,在中国显得非常迫切。
On 1 January 2012, Chinese government kicked off VAT pilot reform. It is hoped that merger of business tax into VAT will be finished before 2015. Under current tax system, a real estate transaction is levied of business tax, in the near future, it shall be covered in VAT. How to treat a real estate transaction, it is one of the difficult problems in VAT. This article provides a theoretical analysis framework on this subjectmatter.
出处
《政法论丛》
CSSCI
2012年第5期42-50,共9页
Journal of Political Science and Law
关键词
房地产
交易
营业税
增值税
Real Estate
Transaction
Business Tax
VAT
