以房抵债税务争议处理.docVIP

以房抵债税务争议处理 房开企业用房子或建筑材料等非货币性资产抵偿工程款的现象十分普遍。 以房抵债在会计处理上，一般来说应按债务重组处理。 债务重组，是指债权人在债务人发生财务困难情况下，债权人按照其与债务人达成的协议或者法院的裁定作出让步的事项。 也就是说只要是改变了原合同规定就是债务重组。 所以债务重组不仅包括非等价偿债还包括等价偿债。 但要注意的是，如果原合同规定就是以房产售价等额归还债务的则不属于税收上的债务重组 营业税全额征收 国税函[1998]771号《关于以房屋抵顶债务应征收营业税问题的批复》（现行有效） 单位或个人以房屋抵顶有关债务，不论是经双方(或多方)协商决定的，还是由法院裁定的，其房屋所有权已发生转移，且原房主也取得了经济利益(减少了债务)， 因此，对单位或个人以房屋或其他不动产抵顶有关债务的行为，应按“销售不动产”税目征收营业税。 契税全额征收 关于以房抵债征收契税的复函 （91）财农税字第37号 四川省财政厅： 你厅川财农税〔1991〕24号文收悉。经研究，现答复如下： 同意你厅意见。 对以房屋抵债，房屋所有权发生转移的，应视同房屋买卖，由承受方按买契税率缴纳契税。 会计处理 房开企业多是用开发的房屋抵偿工程款的。房开企业开发的房屋多属于存货。 债务人以开发的房屋抵偿工程款应按以存货清偿债务处理。 （1）以房屋存货清偿债务的，债务人应按债务账面价值转销债务，按存货的账面价值结转存货，将债务账面价值扣除营业税及附加和存货账面价值后的金额确认为当期损失。（营业外收入或业外支 资深税务稽查和所得税专家肖宏伟老师讲授：Email：xh163.com One hundred party knowledgeThe current and future periods, the development of the party staffs work principle is: adhere to the standards, and ensure the quality, improve the structure, Shen heavy development. this is according to the temporary task and team members, facing the party, and the experience of the development of party work since the founding of new China, put forward the basic lessons. The meaning of this policy is to show the party members must strictly adhere to the provisions of the constitution of the party standard, and ensure the quality of new party members, and should help to gradually improve the structure by team members, all to improve the quality of Party members, improve the fighting capacity of the party, strengthen the party in the whole society and influence cohesion.The development of party work sixteen words policy, is an organic whole of dialectical unity, to fully understand and grasp the Kennedy. Adhere to the standard refers to the development of Party members must strictly adhere to the provisions of the constitution of the Party member standard, not lower standards or other standards. Quality assurance, is to correctly handle the number of fingers with the quality of work, relationships, need and possibility, put