国家税务局国税发[1992]100号文件施行以后,对危房改造项目,可扣除原建筑面积,只对其扩大面积部分的投资,征收固定资产投资方向调节税。在实际工作中,因建设项目性质比较复杂,计算的方法也不尽一致,现就如何正确地计算扣除面积的问题,提供以下两种计算方法,供借鉴。 After the implementation of document No. 100 of the State Taxation Bureau of the State Taxation [1992], for the reconstruction of dilapidated buildings, the original construction area can be deducted and only the investment in the enlarged area of ​​the project can be deducted and the adjustment tax on the investment direction of fixed assets can be levied. In actual work, due to the nature of the construction project is complex, the calculation methods are not the same, how to correctly calculate the deduction area, the following two calculation methods for reference.