以房抵债业务的增值税筹划政策依据及要点

The Main Points of VAT Policy Basis and the Taxplanning to Use House Repaying Debt

摘要: 针对企业商事交往中经常发生以房抵债业务的客观现实，结合国家“营改增”有关不动产销售和固定资产处置等相关政策规定，阐述了不动产抵债业务应纳相关税种的法律依据，并分析指出增值税纳税筹划的重要性；继而分析介绍了开展增值税筹划的政策依据，重点探讨了房地产抵债业务增值税筹划的关键环节、内容及技术方法，期能为企业财会人员精细核算与巧妙筹划以房抵债的增值税业务。

Abstract: In view of the objective reality that housing mortgage loans often occur in business transactions, this article combines the state “Business Tax Reform VAT” related to real estate sales and disposal of fixed assets and other relevant policies and regulations, elaborates the legal basis that the real estate debt service should pay the related taxes, and points out the importance of VAT tax planning and analysis. Then it analyzes and introduces the policy basis for carrying out VAT planning. This paper focuses on the key links, contents and technical methods of the value-added tax planning of real estate debt paying business, in order to make fine accounting for enterprise accounting personnel and skillfully plan value-added tax business with house debts.