《财政部国家税务总局关于全面推开营业税改征增值税试点的通知》(财税〔2016〕36号,以下简称“36号文”)和《纳税人转让不动产增值税征收管理暂行办法》(国家税务总局公告2016年第14号,以下简称“14号公告”)等文件对纳税人转让不动产的营改增税收政策作出了比较具体的规定。与原营业税政策相比,纳税人转让不动产的增值税政策在征收机关、纳税地点和计税方法等方面都有了很大变化,给实务操作带 Circular of the Ministry of Finance and the State Administration of Taxation on the Pilot Launch of the Business Tax Reform and Levy of Value-added Tax in an All-round Way (Cai Shui [2016] No. 36, hereinafter referred to as “the No. 36 Document”) and the Interim Measures for the Administration of the Collection of Value- (Announcement of the State Administration of Taxation No. 14, 2016, hereinafter referred to as “Notice No. 14”) and other documents on taxpayers to transfer real estate business to increase revenue tax policy made more specific provisions. Compared with the original business tax policy, taxpayers transfer real estate value-added tax policy in the collection agencies, tax locations and tax methods have been greatly changed, to the practical operation of the band