本书描述和分析了澳大利亚、加拿大、德国、日本、墨西哥和英国这六个代表性国家对房地产交易的增值税处理方法。在任何一个国家，增值税项目的范围必须要符合需要一致、公正和公平待遇的复杂的事实矩阵。在这些增值税决定因素中，作者，也就是六个国家中各国税法专家的任何一个都完成了如下工作：房地产销售的类型；长期租赁与短期租赁；商业居住和居民居住；新建成的房地产与现有的房地产；涉及各方的地位是应纳增值税的还是不应纳增值税的；应纳税的供货和免税的供货；对公益、公共设施、飞机和体育设施等的特殊规则；对公寓划分成为独立单位；商业居民住房；建设工作；建设工作和服务的跨境供货；持续经营的转让。这些讨论也包括了增值税核算、管理遵从、个人纳税义务、增值税退税、超额缴税的认证过程、全面考虑相关判例法和对频繁诉讼问题的检查的实践方面。每一个作者都涉及他或她的章节来确保对每一种制度技术环节进行解释。导论的一章概括介绍了经济理论和对房地产交易的主要增值税处理方法，并对本书的六个国家适用的方法差异进行的比较分析。尽管在一个国家有很多有关增值税下房地产的法律作品。本书是将多国方法和相关的经济理论结合在一起的第一本书，使得对最佳实践有一个全面的评估。本书不仅是对设计增值税政策遇到的问题的综述而且将增值税适用于房地产交易的重要参考资料。(This book describes and analyzes the VAT handling methods of real estate transactions of six representative countries: Australia, Canada, Germany, Japan, Mexico and the United Kingdom.In any country, the scope of the VAT projects must be consistent with the complex factual matrix that requires coherent, just and fair treatment.Among these VAT determinants, the author, i.e., any of the tax law experts from each of the six countries, has done the following work:The types of real estate sales; long-term leasing and short-term leasing; commercial inhabitancy and residential inhabitancy; newly built real estate and existing real estate; whether the status of parties involved should pay VAT or not; taxable supplies and duty-free supplies; special rules of public benefit, public facilities, airplanes and sports facilities; division of apartments into independent units; commercial and residential housing; construction work; cross-border supply of construction work and services; transfer of continuous operation.These discussions also include VAT accounting, management compliance, personal tax liability, VAT refund, certification process of overpayment of tax, comprehensive consideration of relevant case law and practical aspects of the inspection of frequent litigation issues.Each author is involved in his or her chapter to ensure that the technical aspects of each system are explained.The introductory chapter generally introduces the economic theories and the major VAT handling methods of real estate transactions. It also conducts a comparative analysis of the methodological differences applicable to the six countries in this book.Although there are many legal works about real estate under VAT in one country.This book is the first book to combine multi-country methods with relevant economic theories, resulting a comprehensive assessment of best practices.This book is not only an overview of the problems encountered in designing VAT policies, but also an important reference for applying VAT to real estate transactions.)