摘要
本文系统介绍了欧盟成员国对建筑业和房地产业课征增值税的情况,认为对建筑业征收增值税相对简单,难点是对房地产业征收增值税。中国即将对建筑业和房地产业进行的"营改增"也存在相似的情况,即建筑业"营改增"相对简单,只要适当保持税负的稳定和采取一些平稳过渡的政策即可,难点是房地产的销售、转让和出租如何课征增值税,特别是对居住房产的课税必须有缜密的制度保障。
This paper introduces the VAT on construction and real estate industries in EU member states and concludes that the VAT imposed on the construction industry is relatively simple while that imposed on the real estate industry is in difficulty. However, similarity exists in China＇s upcoming ＂Converting Business Tax into VAT＂ reform in construction and real estate industries, i.e., the ＂Converting Business Tax into VAT＂ reform to be carried out in construction industry shall keep the tax burden relatively stable and adopt a smooth transitional policy. Taking into account that institutional guarantees of taxation on residential property shall be provided, the difficulty is how to impose VAT on the sale, transfer and rent of real estate.
出处
《国际税收》
CSSCI
北大核心
2015年第8期52-57,共6页
International Taxation In China
关键词
建筑业
房地产“营改增”国际比较
Construction industry Real estate Converting Business Tax into VAT International comparison
