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本文根据《关于全面推开营业税改征增值税试点的通知》(财税[2016]36号)对不动产营改增涉及的分期抵扣问题结合案例进行解析,以期为会计实务处理提供借鉴。
In this paper, according to “Notice on Fully Launching the Pilot Project of Changing Business Tax into Value-added Tax” (Cai Shui [2016] No. 36), this article parses the case-by-case deduction involved in the real estate business increase with a view to providing reference for accounting practice.