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公司买房抵税可以吗？

浏览：36次 | 提问时间： 06-26 09:04
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3个答案
口是心非垂涎三尺为了谁 06-26 09:05

根据《增值税暂行条例》及其实施细则规定，用于非增值税应税项目、免征增值税项目、集体福利或者个人消费的购进货物或者应税劳务的进项税额不得从销项税额中抵扣。非增值税应税项目，是指提供非增值税应税劳务、转让无形资产、销售不动产和不动产在建工程。 这里的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、构筑物和其他土地附着物。 根据以上规定，企业购买的材料用于房屋在建工程，其进项税额不可以抵扣。

所有狂热 06-26 09:13

不能。房产契税是房产过户时，买方应承担的过户税费之一。个人所得税是房产过户时，房产证未满五年或非业主的唯一住宅房产时，国家规定业主需交纳的过户税费之一。两者按国家规定交纳的人不同，不能互抵的。

所有狂热 06-26 09:21

不能吧。营改增后，原增值税一般纳税人购进服务、无形资产或者不动产，取得的增值税专用发票上注明的增值税额为进项税额，准予从销项税额中抵扣。2016年5月1日后取得并在会计制度上按固定资产核算的不动产或者2016年5月1日后取得的不动产在建工程，其进项税额应自取得之日起分2年从销项税额中抵扣，第一年抵扣比例为60%，第二年抵扣比例为40%.

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