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最近财政部对房改税收政策作出规定.1、免征下列税:(1)国家能源交通重点建设基金和国家预算调节基金,包括各企业和事业单位自管住房提取的折旧;2)经财政部门核定,企业从缴纳“两金”后的留利中提取的住房资金,行政事业单位从缴纳“两金”后的预算外收入中提取的住房资金:3)各企业、行政事业单位和个人缴存的公积金,直管住房和自管住房及租赁保证金;4)住房债券收入;5)政府统筹的租金收入及政府、企业、行政事业单位和个人以集资合作建房形式筹集的住房建设资金.2、个人以标准价向单位购买公有住房,通过集资、合作建房等形式取得住房,以及通过集资合作建
Recently, the Ministry of Finance stipulates the tax reform for housing reform: 1. Exemption of the following taxes: (1) Depreciation of depreciation of self-managed housing by the National Energy Transportation Key Construction Fund and State Budget Reconciliation Fund, including by the enterprises and public institutions; 2) Approved, the housing fund withdrawn from the retained profits after the payment of “two golds”, the housing fund withdrawn from the extrabudgetary income after the payment of “two golds” by the administrative institutions: 3) The contributions of various enterprises, administrative institutions and individuals Housing fund, self-managed housing and lease deposit; 4) housing bond income; 5) government rent revenue and government, enterprises, administrative institutions and individuals to raise funds in the form of cooperative housing construction financing. 2. Individuals purchase public housing from the unit at a standard price, obtain housing through fund-raising, cooperative housing construction, etc., and build cooperatively through fund-raising