按营改增政策规定,不动产及在建工程依法取得的进项税额纳入增值税抵扣范围。本文对增值税一般纳税人(以下简称纳税人)取得不动产或发生不动产在建工程依法取得的进项税额分2年进行抵扣(以下简称不动产分期抵扣)的政策进行梳理,并通过案例作应用分析。 According to the policy of VAT reform, input VAT obtained according to law from real estate and construction in progress is included in VAT deduction scope. This paper sorts out the policy of deductible input VAT obtained by law from VAT general taxpayers (hereinafter referred to as taxpayers) for real estate or real estate construction in progress in two years (hereinafter referred to as deferred installments of real estate), and through the application of cases analysis.