发票获得时点影响进项抵扣?

　　发票获得时点影响进项抵扣?

　　Bill get point affect income deduction?

　　A生产性公司与B修建工程公司于2016年1月签定修建工程合同。合同规则，B公司为A公司缔造厂房一座，按竣工进展分期结算工程款。在建工程开工时刻在5月1日之前。5月1日前付款100万元，获得营业税发票。5月1日后付款200万元，获得增值税专用发票。这种情况下，A公司获得的增值税专用发票能否抵扣进项?济南代理记账公司

　　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

　　以为，尽管《财政部 国家税务总局关于全部推开营业税改征增值税试点的通知》(财税〔2016〕36号，以下简称36号文件)规则，5月1日后获得的不动产在建工程，进项税额能够分2年抵扣，但对“获得”时点的判别没有做出具体规则。随后发布的《不动产进项税额分期抵扣暂行办法》规则，5月1日后购进的修建效劳，用于新建不动产，其进项税额能够分2年抵扣，但相同未清晰规则“购进”时点。规则的含糊为交税人增值税处理带来危险与迷惑。

　　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.

　　依据以上事例，假如A在5月1日前依据修建工程合同已对工程检验合格并应当在5月1日前付款，仅是付款时刻延迟到5月1日后，则B公司发作的是营业税交税责任，应当交纳营业税并向A公司开具营业税发票。此刻，A公司获得B公司违规开具的增值税专用发票抵扣进项税具有必定税务危险。假如A公司依据修建工程合同应当在5月1日后付款，则B公司未发作营业税交税责任。不动产在建工程开工时刻在5月1日之前的修建工程合同归于老合同。依据36号文件，B公司能够选择依照3%简便征收方法交纳增值税或11%的增值税率依照通常交税方法交纳增值税。此刻，A公司获得B公司开具的增值税专用发票是不是能够抵扣，取决于是不是符合36号文件和《不动产进项税额分期抵扣暂行办法》中关于不动产在建工程“获得”和“购进”的规则。

　　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".

　　生产性公司缔造厂房通常通过出包方法交由修建工程公司完结。不动产在建工程从工程合同的签定，检验，直至付款，往往耗时较长，中心通过一系列要害时点。上述情况下哪一个时刻节点为不动产在建工程的获得时点或修建效劳购进时点现在营改增布告并未给予明晰答案，而获得时点及购进时点的清晰，对判别A公司能否抵扣进项税，增值税怎么交纳具有重要意义。

　　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.

　　在现在规则没有清晰的情况下，主张A公司思考使用增值税专用发票180天认证期的规则，暂缓增值税认证时刻，以削减进项税抵扣危险。一起主张有关部门进一步清晰不动产在建工程抵扣时点，削减将来因税法了解不同也许发生的税企争议。

　　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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