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bu dong chan jin xiang shui e fen qi di kou de na shui shen bao po xi
Pages: 108-110
Year: Issue:  31
Journal: Finance and Accounting Monthly

Keyword:  不动产进项税额分期抵扣纳税申报;
Abstract: 全面"营改增"后,不动产首次被纳入增值税抵扣范围,国家税务总局发布《不动产进项税额分期抵扣暂行办法》,对不动产进项税额分期抵扣的政策做出了进一步的明确和细化。全面"营改增"后,增值税纳税申报表及其附列资料的具体内容也相应进行了调整。本文结合案例对实务中不动产进项税额分期抵扣的纳税申报方法进行了分析,以供实务界参考。
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