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2016年3月,国家税务总局和财政部联合下发了关于全面推开营业税改征增值税的试点方案。方案中明确规定了关于不动产租赁服务的营改增条例。不动产是指不能移动或者移动后会引起性质、形状改变的财产,包括建筑物、构筑物等。租赁服务包括融资租赁服务和经营租赁服务两大类,其中融资租赁服务指具有融资性质和所有权转移特点的租赁活动,经营租赁服务指在约定时间内将有形动产或者不动产转让他人使用且租赁物所有权不变更的业务活动。因此,不
In March 2016, the State Administration of Taxation and the Ministry of Finance jointly issued a pilot scheme on the full implementation of the business tax reform. The plan clearly stipulates the regulations for the increase of real estate leasing services. Real property refers to property that can not move or move, causing changes in shape and shape, including buildings and structures. Leasing services include financial leasing services and operating leasing services. The leasing services refer to the leasing activities that have the characteristics of financing and ownership transfer. Leasing services refer to the transfer of the tangible movable property or real property to others and the ownership of the leased property within the agreed time Do not change the business activities. So no