房地产业“营改增”改革方案初探  

Analysis of the Reform Program to Replace BT with VAT of Real Estate Industry

作　　者：郑岩[1] 冼彬璋 

机构地区：[1]哈尔滨商业大学财政与公共管理学院,黑龙江哈尔滨150028 [2]佛山市顺德区地方税务局,广东佛山528300

出　　处：《税务与经济》2014年第4期94-100,共7页Taxation and Economy

基　　金：国家社科基金重大项目"健全公共财政体系研究"(项目编号:10zd&036)子课题"健全税收收入体系研究"的阶段性成果

摘　　要：综合我国目前的房地产税收征管能力和宏观调控背景,在当前和今后一段时期内,房地产业采用增值税和营业税相结合的混合征收制度,即非住宅类不动产的销售和租赁征收增值税并允许抵扣进项税额,住宅类不动产的销售和租赁继续征收营业税的方式,可以在现有的征管基础上有效解决我国流转税制中重复征税问题,有利于税务机关积累房地产业的增值税征管经验,从长远角度看更有利于我国建立真正意义上的消费型增值税。On the basis of the current capacity of tax administration and macro-control background of real estate, a mixed collection system - the combination of VAT and BT will be adopted in real estate industry in some period. Namely, VAT is levied on the sales and leasing of non-residential real estate and input VAT deduction is al- lowed. Besides, BT is still levied on the sales and leasing of residential real estate. In this way, the problems in China＇s commodity turnover tax system could be solved effectively. Moreover, tax authorities could gain experi- ence in VAT collection of real estate industry. In the long run, this reform will contribute to the establishment of consumption-type VAT in China.

关 键 词：房地产业 营改增 混合征收制度 

分 类 号：F810.42[经济管理—财政学]