Buildings, including residential buildings, commercial buildings, office buildings and other buildings that can be used for living, working or other activities; Structures, including roads, bridges, tunnels, dams and other structures.
Article 1 of Announcement of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on Release (State Taxation Administration of The People's Republic of China Announcement No.20 16 15): Real estate acquired by general VAT taxpayers after May 2016 and accounted as fixed assets in the accounting system;
And 1, 201for real estate projects under construction after May 6, the input tax shall be deducted from the output tax in two years according to the relevant provisions of these Measures, with the deduction ratio of 60% in the first year and 40% in the second year.
Acquired real estate includes real estate acquired in various forms such as direct purchase, accepting donations, accepting investments and shares, and paying off debts.
Taxpayers build, rebuild, expand, repair and decorate real estate, which belongs to real estate projects under construction.
Scope of real estate deducted within two years:
(1) Real estate acquired by general VAT taxpayers after the pilot implementation.
1. Acquisition, including real estate acquired in various forms such as direct purchase, acceptance of donations, acceptance of investment and shareholding, and debt repayment.
2. Real estate accounted for by fixed assets in the accounting system.
(2) Real estate projects under construction after the pilot implementation of general VAT taxpayers, including newly built, rebuilt, expanded, repaired and renovated real estate.
First, the real estate input tax one-time deduction policy
(1) policy stipulates that
1. Article 5 of the Announcement of the General Administration of Customs of the Ministry of Finance on Deepening the Reform of Value-added Tax (Announcement No.20 19 of the General Administration of Customs of the Ministry of Finance, hereinafter referred to as Announcement No.39) stipulates: "Since April 1 9, the Provisions on Relevant Matters Concerning the Pilot Project of Changing Business Tax to Value-added Tax" (Cai Shui [20/kloc-0] The input tax that is not deducted according to the above provisions can be deducted from the output tax of the tax period of 2065438+April 2009. "
2. Announcement of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Deepening the Reform of Value-added Tax (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.20 19 14, hereinafter referred to as 14) abolished the Interim Measures for the Installment Deduction of Real Estate Input Tax (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.20 16 15).
(2) Policy interpretation
The one-time deduction policy of real estate stipulated in Announcement No.39 mainly involves two aspects: First, taxpayers can deduct real estate purchased after the new regulations come into effect, that is, after April 20 19 1 day. 2. For the real estate purchased before March 30th, 20 19, the part originally transferred to be deducted from the input tax at the rate of 40% is allowed to be deducted from the output tax from April 20th19.
It should be emphasized that: firstly, from April 20 19, only this tax belongs to the period, that is, the reporting period is in May, and this input tax cannot be deducted when the VAT is declared in April. Second, the time range stipulated in Announcement No.39 is "from the tax period of 2065438+April 2009". Generally speaking, from the point of view of capital occupation, taxpayers should transfer the part to be deducted into input tax as soon as possible during April to pay less taxes, but the tax authorities also allow individual taxpayers to transfer it after April according to their own needs. Third, the tax authorities stressed that taxpayers need to transfer the real estate input tax to be deducted in one lump sum.
Two. Transfer-in and Transfer-out Policy of Real Estate Input Tax
(1) policy stipulates that
1, real estate input tax is transferred out
Announcement No.6 14 stipulates: "If the real estate from which the input tax has been deducted suffers abnormal losses, or has been used for simple tax items, VAT-exempt items, collective welfare or personal consumption, the non-deductible input tax shall be calculated according to the following formula and deducted from the current input tax:
Non-deductible input tax = deductible input tax × real estate net value rate
Net rate of real estate = (net value of real estate ÷ original value of real estate) × 100% "
2. Transfer of real estate input tax
Article 7 14 of Announcement No.7 stipulates: "If the use of real estate that cannot be deducted from the input tax is changed according to the regulations, and the input tax is allowed to be deducted, the deductible input tax shall be calculated according to the following formula in the month following the change of use.
Deductible input tax = input tax indicated or calculated on the VAT deduction voucher × real estate net value rate "
(2) Interpretation of new regulations
According to the regulations, whether the input tax of purchased real estate can be deducted depends on its use. Therefore, if the use of the real estate that has been deducted from the input tax changes or is abnormally lost, it no longer meets the conditions for the deduction of the input tax, and the corresponding input tax needs to be transferred out; Real estate that has not been deducted from the input tax needs to be transferred to the input tax if the input tax is allowed to be deducted after the use is changed.
Previously, the Interim Measures for Installment Deduction made detailed provisions on how to transfer in and out the real estate input tax, and columns 4 and 5 of the attached information (V) of the original VAT return were also designed accordingly. However, with the change of real estate to one-time deduction, this method has been completely abolished. 14 reiterated this point and continued the method of real estate input tax transfer.
It is worth noting that, firstly, the input tax of real estate is transferred in and out according to the net value rate of real estate, which is the ratio of the net value of real estate to the original value of real estate, and the net value and original value of real estate should be consistent with enterprise accounting. Second, the use of real estate has changed, and the time for the transfer of input tax is different. If it needs to be transferred out, it will be transferred out in this period; What needs to be transferred will be transferred in the next period.