全面“营改增”后投资性房地产增值税核算及思考

Accounting of VAT for Investment Property after the Overall Replacement of Sales Tax with VAT

投资性房地产属于不动产,同时兼具投资属性,全面"营改增"政策的实施增加了投资性房地产财税处理的复杂性。通过结合案例,对全面"营改增"后一般纳税人和小规模纳税人投资性房地产的取得、出租、转换和处置几项增值税涉税业务的账务处理方法进行详细阐述,针对转换业务的核算方法过度复杂,建议将投资性房地产的进项税额也按其他不动产一样分2年抵扣(法律法规明确规定不分2年抵扣的除外)。针对非房地产企业自建不动产销售时全额计税有失公平,建议非房地产开发企业销售自建投资性房地产时,也同样采用差额计税办法。既有助于企业提高投资性房地产税收政策应用的准确性,又有助于税务部门完善现行投资性房地产增值税税收政策。

An investment property is a kind of immovable property and has the nature of investment.The overall replacement of the sales tax with value added tax has increased the complexity of the financial and tax treatment of investment real estates.Through a combination of cases,this paper expounds the accounting treatment methods for the acquisition,rental,conversion and disposal of VAT tax related business of the general taxpayers and small scale taxpayers after the overall implementation of value added tax.In view of the excessive complexity of the accounting methods of the converted business,it is suggested that the input tax amount of the investment real estates be deducted by 2 years according to other immovable property(except for the deductions not by 2 years stipulated by laws and regulations).For non real estate development enterprises,to resolve the unfairness in the full taxation of sales of self-built real estate,it is suggested that non real estate development enterprises also use the balance tax method when selling their own investment real estate.It will not only help the enterprises improve the accuracy of the application of the tax policy of investment real estate,but also help the tax department improve the current VAT tax policy of investment real estate.