以房抵债业务的增值税筹划政策依据及要点.pdfVIP

Frontiers of International Accounting 国际会计前沿, 2017, 6(4), 25-29 Published Online December 2017 in Hans. /journal/fia /10.12677/fia.2017.64006 The Main Points of VAT Policy Basis and the Taxplanning to Use House Repaying Debt Haoli Liu, Liya Ma Accounting Institute, Heilongjiang Bayi Agricultural University, Daqing Heilongjiang th st th Received: Oct. 15 , 2017; accepted: Oct. 31 , 2017; published: Nov. 6 , 2017 Abstract In view of the objective reality that housing mortgage loans often occur in business transactions, this article combines the state “Business Tax Reform VAT” related to real estate sales and disposal of fixed assets and other relevant policies and regulations, elaborates the legal basis that the real estate debt service should pay the related taxes, and points out the importance of VAT tax plan- ning and analysis. Then it analyzes and introduces the policy basis for carrying out VAT planning. This paper focuses on the key links, contents and technical methods of the value-added tax plan- ning of real estate debt paying business, in order to make fine accounting for enterprise account- ing personnel and skillfully plan value-added tax business with house debts. Keywords Bonded with House Business, Value Added Tax, Tax Planning 以房抵债业务的增值税筹划政策依据及要点 刘浩莉，马丽亚 黑龙江八一农垦大学会计学院，黑龙江 大庆 收稿日期：2017年10月15 日；录用日期：2017年10月31 日；发布日期：2017年11月6 日 摘 要 针对企业商事交往中经常发生以房抵债业务的客观现实，结合国家“营改增”有关不动产销售和固定资 产处置等相关政策规定，阐述了不动产抵债业务应纳相关税种的法律依据，并分析指出增值税纳税筹划 文章引用: 刘浩莉, 马丽亚. 以房抵债业务的增值税筹划政策依据及要点[J]. 国际会计前沿, 2017, 6(4): 25-29. DOI: 10.12677/fia.2017.64006 刘浩莉，马丽亚 的重要性；继而分析介绍了开展增值税筹划的政策依据，重点探讨了房地产抵债业务增值税筹划的关键 环节、内容及技术方法，以期能为企业财会人员精细核算与巧妙筹划以房抵债的增值税业务。 关键词 以房抵债业务，增值税，纳税筹划 Copyright © 2017 by