房屋装修支出是否需要缴房产税（Whether the housing renovation expenditures required to pay property tax）.docVIP

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房屋装修支出是否需要缴房产税（Whether the housing renovation expenditures required to pay property tax）.doc

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房屋装修支出是否需要缴房产税（Whether the housing renovation expenditures required to pay property tax）

房屋装修支出是否需要缴房产税（Whether the housing renovation expenditures required to pay property tax） Whether the housing renovation expenditures required to pay property tax 2010-07-30 13:38:50 source: Internet Q: I recently on hotel rooms and the hall was renovated, we want to know this part of the decoration expenditures are included in the real estate value of the property tax. Q: I recently on hotel rooms and the hall was renovated, we want to know this part of the decoration expenditures are included in the real estate value of the property tax. Answer: for large-scale hotels, due to the different amount of the project, some simply update the internal housing facilities, such as the replacement of floor tiles, interior decoration, others involved to replace the central air conditioning, internal drainage pipes, electrical engineering re layout and other ancillary facilities and ancillary facilities, for different the situation should grasp. A, for interior decoration behavior involving housing ancillary facilities should be replaced, according to the provisions of the notice of the State Administration of Taxation on further clarifying the issues related to housing ancillary equipment and facilities on property tax Guoshuifa No. [2005]173 implementation, namely: to maintain and increase the use function of the house or the house all meet the design requirements. To housing for the carrier, can not move the auxiliary equipment and facilities, such as water supply and drainage, heating, fire protection, central air conditioning, electrical and intelligent building equipment, whether alone accounting and accounting in accounting, should be included in the original value of the property, the property tax levy. For the replacement of housing ancillary equipment and facilities, in which value is included in the original value of the property, the original can be deducted the corresponding equipment and facilities of value; auxiliary equipment and facilities damaged, need frequen