财政部、国家税务总局明确了清产核资企业有关税收问题

• 出 处: 工业会计
• 发表日期: 1997年06期
• 关键词: 国家税务总局 税收问题 新增价值 房产税 主管税务机关 企业固定资产 税收法规 国有企业 财税字 价值部分

一、对国有企业固定资产重估后的新增价值,应按照有关税收法规规定征收房产税和印花税。二、为照顾部分清产核资企业的实际困难,对固定资产重估后新增价值已增提折旧的国有企业,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国有企业,可由同级清产核资机构出具证明,经主管税务机关

First, the new value added after the revaluation of fixed assets of state-owned enterprises should be levied on property tax and stamp duty in accordance with relevant tax laws and regulations. Second, in order to take care of the actual difficulties of partial liquidation of capital-owned enterprises, state-owned enterprises that have added depreciation after the revaluation of fixed assets should be subject to property tax and stamp duty according to the revalued value; According to the new value added depreciation of state-owned enterprises, can be issued by the same level of verification of the capital verification agencies, the competent tax authorities