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Jingdong book

建筑与房地产企业营改增实务操作指南

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Jingdong book

建筑与房地产企业营改增实务操作指南

Name: 建筑与房地产企业营改增实务操作指南
Brand: Jingdong book
SKU: 3110226041
Price: 43.80 USD
Availability: OutOfStock

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2016年5月1日，营改增试点全面推开，建筑与房地产企业的税务管理和税收环境面临巨大变化，税种由营业税改为增值税，纳税人身份、纳税地点、税额计算、纳税申报、会计核算、税收征管模式和环境、供应商管理、发票管理、工程承包模式的选择等也须应时而动。

如何准确把握这些变化，在5月1日前做好各项准备工作？如何顺利平稳实现税种转换的过渡，规避纳税风险？这是每个建筑与房地产企业都必须面临的问题。

为了帮助和指导建筑与房地产企业相关人员准确理解和把握营改增相关文件的核心内容，解决实际操作中的难点、疑点问题，有效防范和控制涉税风险，合法进行纳税筹划，顺利平稳渡过营改增过渡期，致通振业税务师事务所及时组织多名专家编写了《建筑与房地产企业营改增实务操作指南》一书。

本书运用政策解读与实务操作相结合的方式，从纳税人身份，应税范围，税率，税额计算，纳税申报，税收减免，过渡期优惠政策，会计核算，发票合同管理等方面解读营改增带来的重大变化，政策理论全面、准确，实操案例详细、实用，是建筑与房地产企业决策者、财务人员、税务师事务所执业人员的必备工具书。

Introduction

当我从致通振业税务师事务所董事长李记有先生手里拿到这部书稿时! 我的感觉是三个字：早，深，远。

早。实际上，记有告诉我他们要出这本书，是在今年3月初。当时，国家对四大行业营改增的政策尚未公布。我当时听了并未感到惊讶，因为当年新三板刚一推出，他们编写的《“新三板” 挂牌难点与涉税业务解读》就交到了出版社，其速度之快，质量之精，我早有领教。但当我在今年3月底拿到书稿时，还是不免有些许感叹，更多则是敬佩。全面推开营改增试点的文件是3月24日出台的，不到10天，他们关于建筑与房地产业的营改增辅导教材就拿出来了，说明他们对建筑与房地产业营改增早已做了大量前期调研，并已起草了操作指南，可谓见识早、行动快。

深。李克强总理在今年两会上提出5月1日全面推开营改增试点，将试点范围扩大到建筑业、房地产业、金融业、生活服务业，这一举措意义重大。其一，是为供给侧结构性改革服务。本次营改增试点预计今年减轻税负5000多亿元，实实在在地为企业和个人降低税收成本。其二，开启了完善地方税体系的时间窗口。作为原来地方税体系主体税种的营业税，在营改增试点全面推开后将退出历史舞台。地方税体系如何重建，如何进一步理顺中央和地方的财权、事权关系，完善分税制财政体制，就提上了议事日程。其三，为提高直接税比重打开了空间。营改增试点不仅为企业减了负，而且会减少间接税在整个税制结构中的比重，相应提高了直接税的比重，有利于税制结构的优化。然而，上述任务的实现，前提是当前营改增试点的顺利实施。建筑业、房地产业、金融业、生活服务业四大行业的营改增涉及企业1000万户、税收1.9万亿元；且行业情况异常复杂，不仅行业之间差异巨大，而且大行业里还包含小行业，同一企业中又有各种不同业务，不同企业的特殊情况更是千差万别。面对如此复杂的情况，财政部、税务总局的各项政策规定不可能将所有问题一网打尽。这也为税务师行业在营改增中发挥涉税专业服务的作用提供了良好机遇和巨大空间。正是由于编者对营改增意义认识的深刻，对建筑和房地产行业纳税实务的精通，才会有如此早的准备和快的行动，才会对这两个行业的营改增政策解读得深入浅出，丝丝入扣。

实。在本次营改增试点的四大行业中，建筑和房地产这两个行业地位特殊，它不仅是目前中国经济的重要支柱产业，又涉及千家万户老百姓的切身利益；其增值税税率相对较高，涉税问题相当复杂，不仅账务处理难度增加，而且企业可抵扣进项差别很大，还易引发虚开、代开发票等涉税风险。因此，编者在对两个行业营改增试点政策透彻研究的基础上，从意义与风险、纳税人、税基税率、计税方法、销售额确定、进项抵扣、纳税时间地点、优惠政策、过渡衔接、会计处理等10个方面，做了政策解读和操作指南，非常务实，接地气。

我相信，这本书在建筑和房地产业营改增试点初期出版，恰逢其时，一定会对涉税专业服务人员和相关企业管理人员提供有益的帮助，也是中国注册税务师同心服务团献给大家的又一份礼物！

是为序。

李林军

2016年3月

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