不动产销售改征增值税的思考与建议——以增值税扩围改革为视角

Thoughts and Suggestions on the Levy of VAT on Sales of Real Estate—From the Perspective of VAT Expansion

增值税扩围改革已成为我国2012年度税制改革的重头戏,但不动产销售尚未被纳入本次增值税试点改革的范围。因而有必要在解析我国不动产销售营业税现行政策的基础上,剖析阐述其存在的增值税抵扣链条断裂、重复征税等问题,并通过总结和思考不动产销售改征增值税的必要性和可行性,最终形成加快增值税立法、明确计税依据、合理设计税率、增加减免税优惠政策和规范税收征管等五个方面的法律建议。

The expansion of VAT has become a major issue of tax reform in 2012, but sales of real estate has not been included in the scope of VAT levy. Based on a summary of the current policy of business tax levied on sales of real estate, the author analyzes the existing problems like fracture of VAT deductible chain and double taxation. And after analyzing the necessity and feasibility of VAT levy on sales of real estate, the author offers proposals like speeding up tax legislation, clearly defining tax base, setting reasonable tax rate and introducing more preferential policies for tax reductions or exemptions and so on.