论文部分内容阅读
财税[2013]94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:经研究,现就企业和自收自支事业单位向职工出租的单位自有住房的房产税和营业税政策进一步明确如下:《财政部国家税务总局关于调整住房租赁市场税收政策的通知》(财税[2000]125号)第一条规定,暂免征收房产税、营业
Finance and Tax Bureau (bureau), Local Taxation Bureau, State Administration of Taxation in Tibet, Ningxia and Qinghai Province (autonomous regions) and Xinjiang Production and Construction Corps Finance Bureau: Cai Shui [2013] No. 94 Finance Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan The property tax and business tax policy of the self-owned houses rented by enterprises and self-supporting public utility units to employees are further clarified as follows: Circular of the Ministry of Finance and the State Administration of Taxation on Adjusting the Tax Policy of the Housing Leasing Market (Cai Shui [2000] No. 125) Article 1, temporarily exempt from property tax, business