發(fā)票獲得時點影響進項抵扣?

　　Bill get point affect income deduction?

　　A生產性公司與B修建工程公司于2016年1月簽定修建工程合同。合同規(guī)則，B公司為A公司締造廠房一座，按竣工進展分期結算工程款。在建工程開工時刻在5月1日之前。5月1日前付款100萬元，獲得營業(yè)稅發(fā)票。5月1日后付款200萬元，獲得增值稅專用發(fā)票。這種情況下，A公司獲得的增值稅專用發(fā)票能否抵扣進項?濟南代理記賬公司

　　Building A productive company and B company in January 2016, signed A construction project contract. Contract rules, to create A company B company factory building, according to the completed progress account for the payment. Building project starting time before May 1. Payment on May 1, 1 million yuan, tax invoice. On May 1st payment of 2 million yuan, to obtain special invoices for value-added tax. In this case, A company can obtain the special invoices for value-added tax deduction input? Jinan bookkeeping agency company

　　以為，盡管《財政部 國家稅務總局關于全部推開營業(yè)稅改征增值稅試點的通知》(財稅〔2016〕36號，以下簡稱36號文件)規(guī)則，5月1日后獲得的不動產在建工程，進項稅額能夠分2年抵扣，但對“獲得”時點的判別沒有做出具體規(guī)則。隨后發(fā)布的《不動產進項稅額分期抵扣暫行辦法》規(guī)則，5月1日后購進的修建效勞，用于新建不動產，其進項稅額能夠分2年抵扣，但相同未清晰規(guī)則“購進”時點。規(guī)則的含糊為交稅人增值稅處理帶來危險與迷惑。

　　Thought, although the national tax administration of the ministry of finance, the change on all opened the business tax paid VAT pilot notice (caishui [2016] no. 36, hereinafter referred to as the document no. 36) rules, 1 May obtain real estate projects under construction in the future, the input tax can be in 2 years deduction, but to "get" point of discriminant didn't make specific rules. Then release the "interim measures for VAT on purchase of real estate in installment deduction" rules, 1 May purchase the building of the service in the future, for new real estate, the input tax deduction in 2 years, but there is no clear rules "buy" time is the same. The rules of the vague bring VAT tax people deal with danger and confusion.

　　依據(jù)以上事例，假如A在5月1日前依據(jù)修建工程合同已對工程檢驗合格并應當在5月1日前付款，僅是付款時刻延遲到5月1日后，則B公司發(fā)作的是營業(yè)稅交稅責任，應當交納營業(yè)稅并向A公司開具營業(yè)稅發(fā)票。此刻，A公司獲得B公司違規(guī)開具的增值稅專用發(fā)票抵扣進項稅具有必定稅務危險。假如A公司依據(jù)修建工程合同應當在5月1日后付款，則B公司未發(fā)作營業(yè)稅交稅責任。不動產在建工程開工時刻在5月1日之前的修建工程合同歸于老合同。依據(jù)36號文件，B公司能夠選擇依照3%簡便征收方法交納增值稅或11%的增值稅率依照通常交稅方法交納增值稅。此刻，A公司獲得B公司開具的增值稅專用發(fā)票是不是能夠抵扣，取決于是不是符合36號文件和《不動產進項稅額分期抵扣暫行辦法》中關于不動產在建工程“獲得”和“購進”的規(guī)則。

　　According to the above example, if A basis on May 1 have inspection in engineering and construction engineering contract payment should be on May 1, is the only payment time delay to May 1st, the onset of B company is the tax A tax liability, it shall pay business tax and business tax invoice issued to A company. At the moment, A company B company violation issue special VAT invoices deduction income tax has certainly tax risk. If A company on the basis of construction project contract shall be in the May 1st payment, not attack business tax A tax liability for B company. Real estate projects under construction starting time before May 1, the building of the project contract to old contract. According to document no. 36, company B can choose according to the simple method for the pay VAT 3% or 11% of the value-added tax in accordance with the generally pay VAT tax method. At the moment, A company B company issue special VAT invoices to deduction, depends on whether accord with 36 files and "interim measures for VAT on purchase of real estate in installment deduction" of real estate projects under construction in the rules of "get" and "buy".

　　生產性公司締造廠房通常通過出包方法交由修建工程公司完結。不動產在建工程從工程合同的簽定，檢驗，直至付款，往往耗時較長，中心通過一系列要害時點。上述情況下哪一個時刻節(jié)點為不動產在建工程的獲得時點或修建效勞購進時點現(xiàn)在營改增布告并未給予明晰答案，而獲得時點及購進時點的清晰，對判別A公司能否抵扣進項稅，增值稅怎么交納具有重要意義。

　　Productive companies build factories usually by the package method to the completion of construction engineering company. From engineering contract signed, real estate projects under construction inspection, until payment, often takes longer, through a series of key point. Such circumstances which one point node for real estate projects under construction time or help build purchase point to camp now notice did not give A clear answer, for point and purchase points clear, for judging whether A company against the input tax, how to pay the VAT is of great significance.

　　在現(xiàn)在規(guī)則沒有清晰的情況下，主張A公司思考使用增值稅專用發(fā)票180天認證期的規(guī)則，暫緩增值稅認證時刻，以削減進項稅抵扣危險。一起主張有關部門進一步清晰不動產在建工程抵扣時點，削減將來因稅法了解不同也許發(fā)生的稅企爭議。

　　In the absence of clear rules, now advocates think A company use the special invoices for value-added tax rules of the certification period, 180 days A moratorium on the VAT certification, to reduce the input tax credit risk. Claims with relevant departments to further clear real estate projects under construction deduction point, cut ShuiQi dispute due to the different understanding of the tax law may happen in the future.

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