论文部分内容阅读
各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局,新疆生产建设兵团财务局:根据一些地方来电、来函反映的情况,现就财政部、国家税务总局《关于对消化空置商品房有关税费政策的通知》(财税[2001]44号)中的有关问题补充通知如下:一、在财税[2001]44号文件第一条、第二条征、免契税的规定中,其纳税人应为购买房屋的单位和个人。二、财税[2001]44号文件第三条免征各种行政事业性收费的规定,执行时间为2001年1月1日至2002年12月31日。三、财税[2001]44号文件中规定享受税费政策优惠的商品住房、商业用房、写字楼等空置商品房,应限于1998年6月30日以前建成尚未售出的商品房。请遵照执行。
Finance Bureau (Bureau), State Administration of Taxation, Local Taxation Bureau and Xinjiang Production and Construction Corps Finance Bureau of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan: According to the situation of some local calls and letters, the Ministry of Finance, State Administration of Taxation Notice on Relevant Issues Concerning Taxes and Fees on Digesting Unoccupied Commercial Houses (Cai Shui [2001] No.44) as follows: 1. In the provisions of Article 1 and Article 2 of the Document Cai Shui [2001] No. 44 and the Exemption Deed Tax In the taxpayers should be units and individuals to buy housing. Second, Caishui [2001] No. 44 document Article 3 exempt from various administrative fees and charges, the implementation of the time for the January 1, 2001 to December 31, 2002. Third, Cai Shui [2001] No. 44 documents enjoy preferential tax policies, commercial housing, commercial buildings, office space and other vacant commercial housing, should be limited to June 30, 1998 before the completion of the sale of unsold commercial housing. Please follow the implementation.