2016年5月1日,我国全面推行“营改增”。至此,原先征收营业税的九大行业全部改征增值税,企业购建不动产也纳入了进项税额的抵扣范围,与增值税其他征税范围抵扣方法不同的是,购建不动产进项税额实行分期抵扣的办法。新的税收规定必然带来会计处理方法的改变,本文即围绕这一变化,分析不动产进项税额分期抵扣的会计处理。 May 1, 2016, China’s full implementation of “battalion change”. At this point, the original collection of sales tax all nine industries levy value-added tax, real estate acquisition also included in the input tax credit range, and VAT deduction of the scope of other tax is different, the purchase of real estate input tax implementation of the installment Deduction method. The new tax regulation will inevitably bring about the change of the accounting treatment method. In this paper, the accounting treatment of the real estate input tax deduction installment deduction is analyzed around this change.