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财税[2010]88号各省、自治区、直辖市、计划单列市财政厅(局)、地方税务局,西藏、宁夏、青海省(自治区)国家税务局,新疆生产建设兵团财务局:根据国务院办公厅《关于促进房地产市场平稳健康发展的通知》(国办发[2010]4号)、《国务院关于坚决遏制部分城市房价过快上涨的通知》(国发[2010]10号)和住房城乡建设部等七部门《关于加快发展公共租赁住房的指导意见》(建保[2010]87号)精神,现对公共租赁住房(以下简称公租房)建设和运营有关税收政策通知如下:一、对公租房建设期间用地及公租房建成后占地免征城镇
Finance Bureau (Bureau), Local Taxation Bureau, State Administration of Taxation in Tibet, Ningxia, Qinghai Province (autonomous region) and Xinjiang Production and Construction Corps Finance Bureau: According to the “State Council General Office of the State Council”, Finance Bureau of the provinces, autonomous regions, municipalities directly under the Central Government, Notice on Promoting the Steady and Healthy Development of the Real Estate Market “(Guo Ban Fa [2010] No. 4),” Notice of the State Council on Restricting the Rapid Housing Price Rising in Some Cities “(Guo Fa [2010] No.10) and Ministry of Housing and Urban-Rural Development The seven departments ”Guiding Opinions on Speeding Up the Development of Public Rental Housing" (Jian Bao [2010] No. 87), we hereby notify the relevant tax policies on the construction and operation of public rental housing (hereinafter referred to as public rental housing) as follows: During the period of land use and public rental housing is completed, the area is exempt from urbanization