论文部分内容阅读
为加强城市房地产税的征收管理,根据《城市房地产税暂行条例》及有关规定,现对近期城市房地产税征收中遇到的一些税政问题明确如下。一、关于城市房地产税计征方法的问题对外商投资企业、外国企业及外籍个人自有房产,应从值计征城市房地产税。对外国企业及外籍个人出租房产,也可从租计征城市房地产税。各单位应根据以上规定,对辖内城市房地产税的计征方法进行检查,凡不符合规定
In order to strengthen the collection and management of urban real estate taxes, according to the Provisional Regulations on Urban Real Estate Tax and related regulations, some of the tax issues currently encountered in the collection of urban real estate taxes are as follows. First, on the urban real estate tax accounting method of the problem of foreign-invested enterprises, foreign enterprises and foreign individuals own property, should be levied from the value of urban real estate tax. Rental of real estate for foreign enterprises and foreign individuals may also be leased from the levy of urban real estate tax. All units shall, according to the above provisions, examine the method for calculating the real estate tax in urban areas under their jurisdiction, where any non-compliance