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Q钟税官:今年初我公司将所属的2栋闲置房屋对外出租给某公司,租赁期3年。在签订租赁合同时,该公司提出,由于房屋闲置已久,需要重新装修后才能入住,因此我公司在租赁合同中给予其3个月的免租期优惠。在缴纳增值税时,我公司财务人员对免租期是否应视同销售产生了争议,大家意见不一,请问出租房屋合同中约定免租期是否应视同销售缴税?某公司财务人员
Q Zhongli Guan: Earlier this year, our company rented 2 vacant houses to a certain company for a lease term of 3 years. At the time of signing the lease contract, the company proposed that due to the fact that the house was idle for a long time and could only be renovated after the renovation, the company gave it a rent-free period of 3 months in the lease contract. In the payment of value-added tax, the company’s financial staff on rent-free period should be treated as sales have been controversial, we disagree. Will rent-free housing contract agreed rent-free sales should be regarded as sales tax? A company financial staff