实际工作中常见房产税征免政策问题解答（Common property tax levy practice free policy questions）.docVIP

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实际工作中常见房产税征免政策问题解答（Common property tax levy practice free policy questions）.doc

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实际工作中常见房产税征免政策问题解答（Common property tax levy practice free policy questions）

实际工作中常见房产税征免政策问题解答（Common property tax levy practice free policy questions） First, the company for sale sales department and other temporary buildings to pay property tax? Q: our company is a real estate development company. It has 400 square meters of temporary buildings for sale and sales offices. Will these temporary buildings have to pay property tax? If you want to pay, then what is the policy basis? Answer: in September 25, 1986 the Ministry of Finance and the State Administration of Taxation issued the Ministry of Finance and the State Administration of Taxation issued a real estate tax on some specific issues of interpretation and Interim Provisions and a tax on some specific issues are explained and the Interim Provisions of the notice (Taxation 1986 No. 8) twenty-first stipulates: all services for the construction site in the construction site of various materials shed, shed, shed and rest office, dining room, boiler room, garage and other temporary housing, whether it is the construction enterprise to build its own infrastructure or by units funded construction enterprises to use, in the construction period, shall be exempted from property tax. However, if after the end of the project construction, the construction enterprises will return this temporary housing valuation or transferred to capital construction units, shall receive monthly from construction units, property tax in accordance with the provisions of. The nineteenth also clear: taxpayers self built housing, since the completion of the second month from the property tax levy.. Taxpayers entrusted to the construction of Housing enterprises, from the procedures for acceptance of the second month from the property tax levy. Careful analysis of this provision, we can find that the tax to 1986 No. 8 stipulates that the twenty-first temporary buildings shall not be levied must satisfy two conditions: one must be construction site service, must be in the second construction period. On the contrary, if