车位及人防设施收入与成本税务处理的政策解析

发布时间：2018-05-22 19:57

本文选题：人防设施 + 房地产开发公司　；参考：《注册税务师》2016年04期

【摘要】：正房地产开发区内的车位可能在地下,也可能在地上。对于地下车位,少数地区允许办理独立的产权登记,多数地区不允许。地下人防设施在非战时状态,允许合理利用,实务中最广泛的用途就是停车位。关于车位和人防设施收入、成本的税务会计问题,历来争议很大。本文针对车位的税务与会计问题结合两则案例作简要分析。案例一、对外出租的人防设施、人防建筑能否计入开发成本?基本案情:某房地产开发公司(以下简称"甲公司")就地
[Abstract]:The parking spaces in the real estate development zone may be underground or on the ground. For underground parking spaces, a small number of areas allow independent property registration, most areas do not allow. Underground civil air defense facilities are allowed to be used reasonably in non-wartime conditions. Parking spaces are the most widely used in practice. The tax accounting of parking spaces and civil air defense facilities and costs has always been controversial. This paper makes a brief analysis of the tax and accounting problems of parking spaces in combination with two cases. Case one, external leasing of civil air defense facilities, civil air defense building can be included in the development costs? Basic case: a real estate development company (hereinafter referred to as "Company A") on the spot
【作者单位】：国家税务总局税务干部进修学院;
【分类号】：F299.233.42

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