EPISODE · May 22, 2026 · 15 MIN
注册会计师 税法 增值税法33 房企卖房增值税算账逻辑
from 26飞凡CPA：税法篇｜吃透政策红利，精准击破考点
【本期主题】 拆解房地产开发企业销售自行开发房地产项目的完整知识脉络——新老项目分水岭（2016年4月30日的营改增节点）、一般计税（差额扣除土地价款倒逼上游合规）、简易计税（5%全额征收的历史过渡保护）、预缴机制（3%押金缓解开发期现金流压力），深度解析土地价款分摊的"切蛋糕"原则与项目公司转移福利的三道金牌审查。【核心案例】 为什么老项目可以选择简易计税而新项目没得选？2000万收入800万地价一般计税比简易计税省多少？10亿地价能否第一期就全扣完？万科保利集团拿地后成立项目公司如何转移巨额扣除福利？
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