發(fā)布時(shí)間：2018-05-22 19:57

  本文選題：人防設(shè)施 + 房地產(chǎn)開發(fā)公司��； 參考：《注冊稅務(wù)師》2016年04期

【摘要】：正房地產(chǎn)開發(fā)區(qū)內(nèi)的車位可能在地下,也可能在地上。對于地下車位,少數(shù)地區(qū)允許辦理獨(dú)立的產(chǎn)權(quán)登記,多數(shù)地區(qū)不允許。地下人防設(shè)施在非戰(zhàn)時(shí)狀態(tài),允許合理利用,實(shí)務(wù)中最廣泛的用途就是停車位。關(guān)于車位和人防設(shè)施收入、成本的稅務(wù)會(huì)計(jì)問題,歷來爭議很大。本文針對車位的稅務(wù)與會(huì)計(jì)問題結(jié)合兩則案例作簡要分析。案例一、對外出租的人防設(shè)施、人防建筑能否計(jì)入開發(fā)成本?基本案情:某房地產(chǎn)開發(fā)公司(以下簡稱"甲公司")就地
[Abstract]:The parking spaces in the real estate development zone may be underground or on the ground. For underground parking spaces, a small number of areas allow independent property registration, most areas do not allow. Underground civil air defense facilities are allowed to be used reasonably in non-wartime conditions. Parking spaces are the most widely used in practice. The tax accounting of parking spaces and civil air defense facilities and costs has always been controversial. This paper makes a brief analysis of the tax and accounting problems of parking spaces in combination with two cases. Case one, external leasing of civil air defense facilities, civil air defense building can be included in the development costs? Basic case: a real estate development company (hereinafter referred to as "Company A") on the spot
【作者單位】： 國家稅務(wù)總局稅務(wù)干部進(jìn)修學(xué)院;
【分類號(hào)】：F299.233.42

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1 曹瑋;;住宅小區(qū)人防工程權(quán)屬及管理問題的探討——以廣州市為例[J];肇慶學(xué)院學(xué)報(bào);2011年03期

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