论文部分内容阅读
中华全国总工会: 你会工财函(1992)15号文《关于商请对工会服务型的事业单位免征房产税、车船使用税、土地使用税的函》收悉。经研究决定,对由主管工会拨付或差额补贴工会经费的全额预算或差额预算单位,可以比照财政部门拨付事业经费的单位办理,即:对这些单位自用的房产、车船、土地,免征房产税、车船使用税和土地使用税;从事生产、经营活动等非自用的房产、车船、土地,则应按税法有关规定照章纳税。
All China Federation of Trade Unions: You will Gongxu letter (1992) No. 15, “on the business of the service units please exempt from property tax, vehicle use tax, land use tax letter” received. According to the study and study, the budgetary unit or the budgetary budgetary unit subsidized by the trade union in charge of the trade union or the difference can be handled by the unit appropriated by the financial department for its business expenses, namely, the property, transportation, land, Tax, travel tax and land use tax; engage in production, business activities and other non-use of real estate, vehicles, land, should be taxable according to the relevant provisions of the tax law.