The above four factors actually have certain conflicts and contradictions, so it is necessary for tax authorities to consider various factors comprehensively to determine the policy caliber of whether underground construction apportionment land cost. For simple underground garages and parking Spaces that do not affect the floor area ratio, the author always prefers not to share the land cost. However, according to the No. 8 document of Jiangsu Tax Regulation [2015], there seems to be an intention (not yet explicitly issued) that underground buildings should share the land cost in Jiangsu area, and some prefecture-level cities in Jiangsu have required or have been requiring underground garage parking Spaces to share the land cost.
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The detailed Rules for the Implementation of the Provisional Regulations on Land value-added Tax stipulate that: In case a taxpayer develops or transfers real estate in batches after receiving the land use right in parcels, the amount deducted may be calculated and apportion according to the proportion of the land use right transferred to the total area, or according to the floor area, or in other ways confirmed by the tax authorities.
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Detailed Rules and Regulations of the General Administration: Article 9 of the Implementation Rules of the Interim Regulations on Land Value-added Tax stipulates: Where a taxpayer develops or transfers real estate in stages and batches after receiving the land use right in parcels, the amount deducted may be calculated and apportioned according to the proportion of the area of the land use right transferred to the total area, or according to the building area, or in other ways confirmed by the tax authorities.
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As can be seen from the above document provisions, the building area law and the floor area law is a parallel relationship. Building area method refers to taking the marketable area of a certain type of real estate as the numerator and the total marketable area of a project as the denominator, calculating the proportion of the building area of this type of real estate, and multiplying the proportion by the total land cost to determine the land cost that should be shared by this type of real estate.
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Is the income derived from the transfer of the sole proprietorship by the sole proprietor the income from the transfer of property or from the operation of the sole proprietorship? The tax rate on transfer income is 20%, and the top tax rate on business income can reach 35%. The huge tax gap means that this is a good question to ask and a good business to plan for.
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Is the income derived from the transfer of the sole proprietorship by the sole proprietor the income from the transfer of property or from the operation of the sole proprietorship? The tax rate on transfer income is 20%, and the top tax rate on business income can reach 35%. The huge tax gap means that this is a good question to ask and a good business to plan for.
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What are the more serious risks that may exist in issuing invoices to collection points with personal ID cards? Let's take a look today.
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What are the more serious risks that may exist in issuing invoices to collection points with personal ID cards? Let's take a look today.
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A company is a real estate development enterprise, the implementation of corporate income tax audit. In 2019, Company A will develop 200 commercial housing units and sell them all to employees of its wholly-owned subsidiary Company B (assuming they are ordinary employees, non-shareholders or senior executives, and non-relatives of shareholders and senior executives). Each set of commercial housing area of 100 square meters, the market price (fair value) of 20,000 yuan per square meter, sold to the wholly-owned subsidiary staff selling price of 10,000 yuan per square meter, housing development costs of 8000 yuan per square meter (including land and other should be included in the cost of all projects).
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A company is a real estate development enterprise, the implementation of corporate income tax audit. In 2019, Company A will develop 200 commercial housing units and sell them all to employees of its wholly-owned subsidiary Company B (assuming they are ordinary employees, non-shareholders or senior executives, and non-relatives of shareholders and senior executives). Each set of commercial housing area of 100 square meters, the market price (fair value) of 20,000 yuan per square meter, sold to the wholly-owned subsidiary staff selling price of 10,000 yuan per square meter, housing development costs of 8000 yuan per square meter (including land and other should be included in the cost of all projects).
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