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在审计过程中,大家会经常遇到行政单位对外出租房屋场地取得租金收入(以下简称“租金收入”)的审计事项,也许会产生以下几点困惑:该不该缴税?都涉及哪些应缴的税费?具体的定性依据是什么?怎样进行会计核算?笔者通过查阅整理各类有关税收的法律法规和规范性文件,对上述几个疑问提出一些看法,希望大家能够得到一些帮助。一、租金收入是否缴纳税费根据财政部《关于加强政府非税收入管理的通知》(财综〔2004〕53号)第一款、第二款的内容,行政单位租金收入应当归属于国有资产有偿使用收
During the course of auditing, we often encounter audit items that the administrative units obtain rental income from rental housing sites (hereinafter referred to as “rental income”), and may be confused with the following questions: What should be involved in taxation? What should be the specific qualitative basis? How to carry out accounting? The author by consulting various tax laws and regulations and regulatory documents, the above questions put forward some views, I hope we can get some help. I. Whether Rent Income Is Taxed or Not According to the contents of Paragraphs 1 and 2 of the Circular of the Ministry of Finance on Strengthening Management of Non-tax Revenue of the Government (Cai He [2004] No. 53), rental income of administrative units shall be vested in state-owned assets Paid use of income