地价计入房产原值征收房产税问题探讨（Included in the price of the property tax levy of the original value of the property）.docVIP

地价计入房产原值征收房产税问题探讨（Included in the price of the property tax levy of the original value of the property） The premium is included in the original value of the property property tax on simplified Chinese | traditional Chinese On Thursday February 9, 2012 the Provincial Bureau of the master station home information disclosure of public participation in the tax service tax publicity Mail subscriptions, RSS subscriptions, and help information Your position: home, tax services, policies and regulations, policy interpretation Included in the price of the property tax levy of the original value of the property Release time: 2011, 03, 01, information source: Tongzhou local tax bureau font: [big, small] Number of visits: 811 According to the original value of the property tax of real estate, whether the original value of the property should include land, has been a controversial issue. The Ministry of Finance and the State Administration of Taxation on employment for the disabled units and urban land use tax policy notice (Taxation 2010 No. 121) third points made clear: in accordance with the original value of the property tax on real estate, regardless of the accounting treatment, the original value of the property shall be contained in the premium, including payment for obtaining land use right the price, the cost of land development. The volume of less than 0.5, the calculation of land area and to determine the original value of the property included in the premium by 2 times the real estate construction area. Although the notice of land prices and property tax made the principle of regulation, but there is no specific provisions on how to operate, this paper intends to discuss the issue of land tax. First, from the tax and financial regulations to confirm the difference between the original value of the property, the original value of the property should be confirmed accurately and the land price. Provisional Regulations on the current real estate tax in October 1, 1986 si