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二手房原始发票丢失仍可差额纳税

2017/04/07 09:22 来源: 北京青年报 评论
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到本月底我国全面推行“营改增”已经整整一年。北京青年报记者昨天从国税部门了解到,针对“营改增”全面推行一年来出现的一些群众关切的热点问题,税务部门近日进行了回应。

到本月底我国全面推行“营改增”已经整整一年。北京青年报记者昨天从国税部门了解到,针对“营改增”全面推行一年来出现的一些群众关切的热点问题,税务部门近日进行了回应。

之前有北京的房主在出售二手房时,由于丢失了原购房发票,对于还能不能享受差额缴税相当着急,对此很多中介也表示“如果提供不了原发票就只能全额交税”,这让很多买房方相当着急。但根据国家税务总局有关人士的解读,即便提供不了原购房发票,也未必就要全额缴税,而是可以尽可能向税务机关提供其他能证明契税计税金额的完税凭证等资料,这样的话也能进行差额扣除。

根据国家税务总局发布的消息,此次全面推开营改增试点,首次涉及自然人缴纳增值税,特别是二手房买卖备受关注。对此,国家税务总局货物和劳务税司副司长林枫表示,纳税人转让不动产,按有关规定差额缴纳增值税的,如因丢失等原因无法提供取得不动产时的发票,可向税务机关提供其他能证明契税计税金额的完税凭证等资料,进行差额扣除。那究竟哪些资料能作为证明计税金额的依据呢?根据北京地区的实际情况看,为减小营改增对个人房屋交易的影响,可向税务部门证明的材料包括:税种标注为“契税”的完税凭证或税收缴款书、契税专用税收缴款书、契税完税证等。此外,北京市税务部门专门建立了契税数据库,可供即时查询,税务机关可以采取房屋契税记录查证手段查清计税金额,包括:调档查询库存档案中的票证底联、房屋管理部门调档查询办理权属转移时收取的发票或契税完税凭证记录等。

另外针对一些物业公司提出的为自来水公司向小区业主转售自来水时出现的税负增加的问题,目前税务部门也出台了专门政策予以妥善解决。

据了解,目前我国对自来水销售实行13%的增值税率。但在现实生活中,很多居民购买自来水都是通过所在小区的物业公司转售的。但物业公司在转卖自来水的过程中,只能从自来水公司取得3%的进项发票,如果物业公司向居民售水时开具发票却要按13%的税率缴税,会存在增值税“高征低扣”,从而增加了税负,变成了义务转售自来水还倒贴钱的问题。因此很多物业公司或者不给购水居民开具发票,或者索性不再承担转售自来水的工作,转而变为自来水公司上门收水费。对此,林枫表示税务部门已经注意到这个问题,目前采取的专门政策是,对提供物业管理服务的纳税人,向服务接受方收取的自来水水费,以扣除其对外支付的自来水水费后的余额为销售额,按简易计税方法,依3%的征收率计算。

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href="http://yiyang.focus.cn/loupan/20027207.html" target="_blank">楼盘详情</a> </div> </div> <em class="loupan-sale">赫山区</em> <span class="loupan-price">3900元/㎡</span> </li> <li class="clearfix"> <div class="loupan-name"> <a class="name" href="http://yiyang.focus.cn/loupan/20027080.html" target="_blank">益阳印象</a> <div class="newest-tip"> <i class="arrow"></i> <a class="title" href="http://yiyang.focus.cn/loupan/20027080.html" target="_blank">益阳印象</a> <p>平均价格 : <em>4400元/㎡</em></p> <p>位置 : <i>益阳金山南路与江海路交汇处,紫金山大酒店北</i></p> <p>热线 : <em>400-683-0099 转 65696</em></p> <a class="btn" href="http://yiyang.focus.cn/loupan/20027080.html" target="_blank">楼盘详情</a> </div> </div> <em class="loupan-sale">高新区</em> <span class="loupan-price">4400元/㎡</span> </li> <li class="clearfix"> <div class="loupan-name"> <a class="name" href="http://yiyang.focus.cn/loupan/20030001.html" target="_blank">佳宁娜·梓湖御园</a> <div class="newest-tip"> <i class="arrow"></i> <a class="title" 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