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How to deal with the property tax dispute
Do you need decals for internal material transfer between head office and branch office? Management] No.9 document stipulates that stamp duty shall be levied on the provisions of the contract documents voluntarily concluded between the entities with equal legal status in the enterprise group, so as to clarify the purchase and sale relationship between the two parties and supply and settle accounts accordingly. Stamp duty is not levied on non-contractual vouchers used in the internal implementation plan of enterprise groups. According to the above provisions, stamp duty shall be levied on the purchase orders, purchase orders and transfer orders signed between the head office and branches that meet the above provisions, but the non-contractual vouchers used in the internal implementation plan are not stamped.
Two, whether the value of land use rights is included in the original value of property tax dispute.
(1) Caishui [20 10]No. 12 1 stipulates that "the original value of real estate taxed according to its original value should include the land price, including the price paid for obtaining the land use right and the expenses incurred in developing the land." . If the plot ratio is less than 0.5, the land area shall be calculated according to 2 times of the construction area of the real estate, and the land price included in the original value of the real estate shall be determined accordingly. This notice shall be implemented as of the date of issuance. If the previous provisions are inconsistent with this notice, this notice shall prevail. "
(II) Caishui] 152 stipulates that "the property tax, whether recorded in the accounting books or not, shall be calculated and paid according to the original price of the house. The original price of the house should be accounted for according to the relevant national accounting system. If the taxpayer fails to conduct accounting and recording in accordance with the provisions of the national accounting system, it shall make adjustments or re-approval in accordance with the provisions. "
Three. Tax disputes over real estate tax
(a) the interpretation and interim provisions of some specific issues of property tax:
Can the house be exempted from property tax during the period of suspension?
If the house overhaul stops for more than half a year, the property tax during the overhaul period may be exempted upon the application of the taxpayer.
How to levy property tax on houses jointly used by taxpayers and tax-free units?
Houses jointly used by taxpayers and tax-exempt units shall be divided according to their respective parts, and property tax shall be levied or exempted respectively.
Should property tax be levied on temporary houses on infrastructure land?
All temporary houses, such as work sheds, material sheds, rest sheds, offices, canteens, tea stoves, garages, etc. Services for basic construction land, whether self-built by construction enterprises or invested by basic construction units, shall be exempted from property tax during the construction period.
However, after the completion of the infrastructure project, if the construction enterprise returns or evaluates the temporary housing to the infrastructure unit, the property tax will be levied according to the regulations from the month after the infrastructure unit receives it.
Regarding the rental of real estate, the lessee does not pay rent for maintenance. Should property tax be levied?
If the lessee uses the property to pay the repair fee to offset the rent of the property, the property owner shall still pay the property tax according to the regulations.
4. The enterprise provides its own property as employee dormitory for employees to live free of charge. Is this part of the property subject to property tax?
(1) Should taxpayers pay property tax on the value-added part of real estate appraisal?
According to the current property tax regulations, the original value of the property refers to the original price of the house recorded by the taxpayer in the account book "fixed assets" according to the accounting system. Caishui [2008] 152 stipulates: "The original house price shall be accounted according to the relevant national accounting system." Whether to levy property tax on the appreciation of real estate evaluation depends on whether the enterprise should adjust its accounts after the real estate evaluation. According to the provisions of the relevant national accounting system, except for a few cases such as asset reorganization and investment real estate confirmation, the accounting of real estate should follow the principle of historical cost, and taxpayers should not arbitrarily increase (or decrease) its original value because of the appreciation (or impairment) of real estate. Therefore, in order to obtain a bank loan, the company adds value in the real estate appraisal, and it is not allowed to adjust accounts. The value-added part of the house does not need to pay property tax.
(2) Use other units' properties without rent to collect property tax.
Taxable units and individuals who use other units' real estate without rent as stipulated in Caishui 128 shall pay property tax on behalf of the residual value of the real estate.
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