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2013年9月6日,财政部、国家税务总局联合发布了《关于经营高校学生公寓和食堂有关税收政策的通知》(财税[2013]83号,以下简称新规定)。为方便正确理解掌握和贯彻执行上述政策,现结合此前已废止的《财政部国家税务总局关于经营高校学生公寓及高校后勤社会化改革有关税收政策的通知》(财税[2006]100号,以下简称原规定),就享受有关免税优惠需特别注意的几个税收风险进行分析。风险提示一:房产税免税政策有变化
On September 6, 2013, the Ministry of Finance and the State Administration of Taxation jointly promulgated the Circular on the Relevant Tax Policies on the Management of University Students’ Apartments and Dining Rooms (Cai Shui [2013] No. 83, hereinafter referred to as the “New Provisions”). In order to facilitate a correct understanding of the above policies, a combination of the previously abolished Circular of the Ministry of Finance and the State Administration of Taxation on the Relevant Tax Policies on the Management of University Student Residences and University’s Logistics Socialization (Cai Shui [2006] No. 100) The original provisions), to enjoy the relevant tax exemption to pay special attention to several tax risks for analysis. Risk Tip 1: Property tax tax policy has changed