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近期,D市场要求商铺业主成立业主委员会和财务监督委员会,因本人从事财务专业,故成为财务监督委员会成员之一。在对市场财务收支状况了解之后,发现该市场存在重大的税收风险。一、大致情况如下2010年9月,W房开公司对其开发的商铺开盘销售,同时开展了相关促销政策。W房开公司承诺商铺在销售后进行返租,前三年每年按总价的7%支付业主租金,第四年按总价的9%支付租金,第五年按总价的10%支付租金,第六年起至第十年每年按11%支付租金。同时,业主在支付商
Recently, the D market requires shop owners to set up owners’ committees and financial oversight committees as part of the financial supervision committee because of their professional finance. After understanding the financial balance of the market, he found that there was a significant tax risk in the market. First, the general situation is as follows September 2010, W room to open the company opened its sales of shops, at the same time launched a related promotional policies. W room to open a company promised to shop rented back after sales, the first three years to pay the landlord rent of 7% of the total price, the fourth year at 9% of the total rent to pay rent, the fifth year at 10% of the total rent paid rent From the sixth year to the tenth year, 11% of the rent will be paid each year. At the same time, the owner is paying the merchants