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集体企业在清产该资工作中按照国家规定,对主要固定资产已按价值重估后的价值增提折旧的,应按照重估后的价值征收房产税和印花税;对资产重估后未能按新增价值增提折旧的可由同级清产核资机构出具证明,经主管税务机关核实,从1997年1月1日起至1998年12月31日止,对其固定资产重估后新增价值部分免征房产税和缓征印花税。
In the work of clearing-up the capital of collective-owned enterprises, in accordance with the state provisions, if the depreciation of major fixed assets has been depreciated according to the revalued value, the property tax and stamp duty shall be levied according to the revalued value; According to the new value added depreciation can be issued by the same level of verification of the capital verification agencies, verified by the competent tax authorities, from January 1, 1997 until December 31, 1998 only, after the revaluation of its fixed assets added Value part of the property tax exemption and stamp duty relief.