房地产交易：如何从营业税纳入到增值税

摘要

2012年1月1日，我国正式启动了增值税试点改革。期望在2015年之前，将营业税全部纳入到增值税。房地产交易在现行税制下征收营业税，未来将纳入到增值税。房地产交易的增值税处理是增值税改革中最大的难题之一。国际实践显示，房地产交易要纳入增值税处理，仍然存在诸多困难，因而就房地产增值税处理问题进行理论探讨，在中国显得非常迫切。%On 1 January 2012, Chinese government kicked off VAT pilot reform. It is hoped that merger of business tax into VAT will be finished before 2015. Under current tax system, a real estate transaction is levied of business tax, in the near future, it shall be covered in VAT. How to treat a real estate transaction, it is one of the difficult problems in VAT. This article provides a theoretical analysis framework on this subjectmatter.