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不動産取引と消費税

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不動産取引と消費税

Call No. (NDL)
DH591-M89
Bibliographic ID of National Diet Library
031294422
Material type
図書
Author
齋藤文雄 著
Publisher
大蔵財務協会
Publication date
2021.3
Material Format
Paper
Capacity, size, etc.
766p ; 21cm
NDC
336.987
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Detailed bibliographic record

Summary, etc.:

不動産取引における消費税の取扱いは税額への影響が大きいことから課税当局と納税者の間で長年攻防が繰り返されており、近年度重なる税制改正が行われています。本書は、不動産需要の変化や会社再編、業態変更、事業所移転など経済の転換期を迎えるいま、税理士、不動産・建設事業者、金融機関、個人の不動産オーナーに加え...

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Table of Contents

  • 第1章 住宅に係る消費税法の改正の歴史

  • 1 消費税導入時

  • 2 住宅家賃の非課税化

  • ○ 自販機スキームの事例

  • 3 消費税率の引上げと地方消費税の導入

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Paper

Material Type
図書
ISBN
978-4-7547-2874-8
Title Transcription
フドウサン トリヒキ ト ショウヒゼイ
Author/Editor
齋藤文雄 著
Author Heading
著者 : 齋藤, 文雄, 1955- サイトウ, フミオ, 1955- ( 00654343 )Authorities
Publication, Distribution, etc.
Publication Date
2021.3
Publication Date (W3CDTF)
2021
Extent
766p