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