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为了进一步落实我市空置商品房消化处理的税收政策,经研究,现就有关事项明确如下,请结合广州市财政局、广州市地方税务局《转发关于对消化空置商品房有关税费政策的通知》(穗财法[2001]532号,以下简称“532号文”)一并贯彻执行。一、普通住宅的认定原则普通住宅的认定按住宅建设项目审批立项所确定的住宅类别进行,具体操作可
In order to further implement the tax policy of digesting and disposing of vacant commercial housing in our city, after studying the matter, we hereby clarify the relevant issues as follows. In light of the Circular of Guangzhou Municipal Bureau of Finance and Guangzhou Local Taxation Bureau on Forwarding the Tax and Fees Policy on Digesting Vacant Commercial Rooms Sui Cai Law [2001] No. 532, hereinafter referred to as “No. 532”)) be implemented together. First, the principle of determination of ordinary residential Ordinary residential housing identified by the approval of construction projects identified by the type of residential projects, the specific operation can be