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《国务院关于进一步深化城镇住房制度改革加快住房建设的通知》规定,从1998年下半年开始停止住房实物分配,逐步实现住房分配货币化、工费化,具体时间、步骤由各省、自治区、直辖市人民政府根据本地实际情况确定。停止住房实物分配后,企业不再为职工购建住房筹集资金,应按规定取消住房基金和住房周转金。企业职工购房资金来源主要有:职工工资、住房公积金、个人住房贷款,以及有的地方由财政、单位原有住房建设资金转化的住房补贴等。为贯彻落实国务院关于企业住房制度改革的精神,现将企业住房制度改革中涉及的出售住房损益处理等所得税业务问题明确如下:一、取消住房基金和住房周转金制度前企业出售住房所得或损失的处理
“The State Council on Further Deepening the Reform of Urban Housing System and Accelerating Housing Construction” stipulates that from the second half of 1998 to stop the physical distribution of housing, and gradually realize the monetization of housing distribution, labor costs, the specific time and steps by the people of provinces, autonomous regions and municipalities The government determined according to local conditions. After the physical distribution of housing is stopped, the enterprises will no longer raise funds for the purchase of housing for their staff and workers. They should cancel the housing fund and the working capital fund as required. The source of enterprise employees’ purchase of housing mainly includes employee salary, housing provident fund, individual housing loans, and housing subsidies in some places transformed from finance and the original housing construction funds of the unit. In order to implement the spirit of the State Council on the reform of the housing system of enterprises, we hereby clarify the following issues concerning the income tax business such as the disposal of gains and losses on the sale of housing involved in the reform of the housing system: 1. Cancellation of housing fund and housing sales fund deal with