房地产开发企业预收款增值税预缴政策的矛盾探析

Analysis on the Contradiction of the Pre-payment VAT Prepayment Policy of Real Estate Development Enterprises

随着市场竞争的日益激烈,房地产开发企业投资金额大、负债率高、周期长的行业特征,使得该行业的预收款项纳税政策出现了按预收款的3%预缴增值税及在收到预收款项并开具发票的当天按实收金额计算缴纳增值税的两种相互矛盾的情况。

With the increasingly fierce market competition,real estate development enterprises have large investment,high debt ratio and long cycle characteristics,which makes the industry’s advance payment tax policy appear to be 3%prepaid VAT and received in advance.Two contradictory situations in which VAT is paid on the day of the receipt of the advance receipt and the invoice is calculated.