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根据《中华人民共和国房产税暂行条例》,纳税人拥有的属于房产税征收范围的房产必须按房产原值的一定比例计缴房产税。而房产原值确定的依据中有两条:一是依据纳税人固定资产账户记载的金额确定,二是购买的房屋按购进的价格确定。现行会计制度规定,企业购入土地使用权用于建造
According to the Provisional Regulations of the People’s Republic of China on Real Estate Tax, property owned by taxpayers belonging to the scope of real estate tax collection must pay real estate taxes according to a certain percentage of the original value of real estate. The basis for the determination of the original value of the real estate there are two: First, according to the taxpayer’s fixed assets account to determine the amount recorded, and second, the purchase of housing according to the purchase price determined. The current accounting system stipulates that companies purchase land use rights for construction