摘要
为了纠正"营改增"后开发商赠送、抽奖方面的认识误区,文中采用数据推理论证的方法,证明了开发商赠送精装修及家具家电不应视同销售,开发商赠送精装修及家电的成本不应计入土地增值税的开发成本,在节税方面抽奖方案更节税。
In order to correct the misunderstanding of gift giving and lottery drawing after＂business tax changed to value-added tax＂, the data reasoning method is adopted in this paper. It is verified that the refined decoration, appliance and furniture given by developers should not be regarded as selling. The cost of appliances and refined decoration should not be included in the development cost of land value-added tax, and the scheme of lottery drawing can save more tax.
作者
郑宇梅
郭慧娟
刘丽香
陈泽明
ZHENG Yu-mei;GUO Hui-juan;LIU Li-xiang;CHEN Ze-ming(Department of Economy and Trade,Hebei University of Water Resources and Electric Engineering,061001,Cangzhou,Hebei,China;Department of Traffic Engineering,Hebei University of Water Resources and Electric Engineering,061001,Cangzhou,Hebei,China)
出处
《河北水利电力学院学报》
2018年第2期78-80,共3页
Journal of Hebei University Of Water Resources And Electric Engineering
基金
河北省科技厅2016软科学研究计划项目"全面营改增背景下的河北省税收政策应用研究"的阶段性成果(164576435)
关键词
增值税
土地增值税
企业所得税
value-added tax
land value-added tax
enterprise income tax
