论文部分内容阅读
咨询我公司是一家新成立的物业管理公司,接上级主管部门文件,要代收住房专项维修基金,请问这项基金的用途是什么,是否要作为我们的应税收入计征营业税?(湖南省张玲)解答住房专项维修基金是属全体业主共同所有的一项代管基金,专项用于物业保修期满后物业公共部位,公共设施设备的维修和更新、改造。鉴于住房专项维修基金资金所有权及使用的特殊性,根据《国家税务总局关于住房专项维修基金征免营业税问题的通知》(国税发[2004]69号)的相应规定:对房地产主管部门或指定机构、公积金管理中心、开发企业以及物业管理单位代收的住房专项维修基金,不计征营业税。
Consultation Our company is a newly established property management company, which is connected with the documents of higher authorities to collect special funds for housing maintenance. What is the use of this fund and whether to charge business tax as our taxable income? (Hunan Province Zhang Ling) Answer Housing special maintenance fund is an escrow fund owned by all owners, specifically for the property after the expiration of the public parts of the property, public facilities and equipment maintenance and renovation, transformation. In view of the fund ownership and the particularity of the special maintenance fund for housing, according to the relevant provisions of the Circular of the State Administration of Taxation on the Tax Exemption of Business Taxes on Housing Special Maintenance Funds (Guo Shui Fa [2004] No. 69), the competent department of real estate or the designated agency , Provident fund management center, the development of enterprises and property management unit collection of housing special maintenance fund, do not count sales tax.