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现将最近企业咨询的几个经营业务纳税问题答复如下: 一、兼有出租和住宅的综合楼如何计算缴纳房产税? 某单位现有一栋四层楼的综合大楼,第一层临街门面出租给本单位下岗职工自谋生活,第二、三、四层为单位职工住宅,未实行房改,整个大楼的所有权归单位所有。根据《房产税暂行条例》和有关税收法规规定,房产税的计税依据是房产原值或房产租金收入,时业向职工出租的单位自有住房,根据财税[2000]125号文件规定,暂免征收房产税和营业税。因此。该单位出租的房屋
The recent business consulting several business tax replies are as follows: First, both rental and residential complex How to calculate the payment of property tax? A unit of existing four-storey complex, the first floor facing the facade rental The laid-off workers of this unit seek their own living, and the second, third and fourth floors are the units of staff and workers, without housing reform, and the ownership of the entire building belongs to the unit. According to the “Provisional Regulations on Real Estate Tax” and the relevant tax laws and regulations, the tax basis of real estate tax is the original value of real estate or real estate rental income, real estate rental units to own their own housing, according to Cai Shui [2000] No. 125 document Property tax and sales tax are exempt therefore. The unit rented houses