问题已解决
看例題中,都是出租房產(chǎn),從當(dāng)月就開始繳納房產(chǎn)稅了,但是書中說“出租、出借房產(chǎn),從次月起納稅”好矛盾!所以很迷?!袄}中的出租到底屬于生產(chǎn)經(jīng)營(yíng)還是出租”因?yàn)檫@兩個(gè)納稅義務(wù)發(fā)生時(shí)間不一樣!
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你好,當(dāng)月計(jì)提,次月繳納稅款。
2019 04/15 13:40
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2019 04/15 13:51
我問的不是什么計(jì)提,問的是從什么時(shí)候開始算稅交多少錢?比如說2018年3月份出租房屋,問2018年繳納多少的房產(chǎn)稅?請(qǐng)問是×十二分之幾?
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2019 04/15 13:56
你好,年租金*12%/12*10。3月份是10個(gè)月的房產(chǎn)稅。
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2019 04/15 13:59
那是不是說當(dāng)月就算?我就想問 出租是按照經(jīng)營(yíng)的當(dāng)月算還是按照出租房產(chǎn)次月算?
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2019 04/15 14:06
你好,當(dāng)月就應(yīng)該計(jì)算的。
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2019 04/15 14:11
那條款“出租、出借房產(chǎn),自交付出租出借房產(chǎn)之次月起計(jì)征房產(chǎn)稅”,這不是矛盾嗎?
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2019 04/15 14:21
你好,只有將原有房產(chǎn)用于生產(chǎn)經(jīng)營(yíng)的,是從生產(chǎn)經(jīng)營(yíng)“之月”起繳納房產(chǎn)稅。強(qiáng)調(diào)“次月”——使用、交付、取證、出租、出借、建成、驗(yàn)收的次月;繳納房產(chǎn)稅。
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