房地产业“营改增”改革方案初探

Analysis of the Reform Program to Replace BT with VAT of Real Estate Industry

综合我国目前的房地产税收征管能力和宏观调控背景,在当前和今后一段时期内,房地产业采用增值税和营业税相结合的混合征收制度,即非住宅类不动产的销售和租赁征收增值税并允许抵扣进项税额,住宅类不动产的销售和租赁继续征收营业税的方式,可以在现有的征管基础上有效解决我国流转税制中重复征税问题,有利于税务机关积累房地产业的增值税征管经验,从长远角度看更有利于我国建立真正意义上的消费型增值税。

On the basis of the current capacity of tax administration and macro-control background of real estate, a mixed collection system - the combination of VAT and BT will be adopted in real estate industry in some period. Namely, VAT is levied on the sales and leasing of non-residential real estate and input VAT deduction is al- lowed. Besides, BT is still levied on the sales and leasing of residential real estate. In this way, the problems in China＇s commodity turnover tax system could be solved effectively. Moreover, tax authorities could gain experi- ence in VAT collection of real estate industry. In the long run, this reform will contribute to the establishment of consumption-type VAT in China.