Ad valorem property tax to the tax residual value, net of tax planning to determine _ _ Henan Sina blog.

Category: Accounting Practice issued a document date: 20 <a href="http://www.sense-of-wonder.info/"> wells fargo home equity loans </ a> 11-1-20 <wbr> <wbr> < .wbr> <wbr> <wbr> <wbr> <wbr> <wbr> News Source: Henan Tax Planning Network (http://www.hnss <a href="http://www.ajaxify.info/"> Desk .Help Software Tracking </ a> ch.cn /) <wbr> A Trading Co., Ltd. is located in Jiangsu, was established in 2003, mainly engaged in commodity production and retail sales, since its inception has been the implementation of enterprise accounting system. .As the scale of the expansion and development of strategic needs, the company started business since 2010, accounting standards. .The management and administration, in January 2010, the company commissioned the construction of a new one real estate company for storage; June 2010 purchase of a new office; August 2010 to finance lease rental real estate into a .as a product of the packing plant, all real estate companies are occupied. .For the A company, how to calculate and pay property tax? .Property tax property tax is the way Jijiao levied on property to property value or rental income tax basis of property rights to the property owner or real estate people and so the actual use of a property tax levied. .Under tax rules, the taxpayer's taxable business personal use ad valorem property practice, will house a one-time deduction of 10% of the original value of 30% residual value after the annual rate of 1.2% according to calculate and pay property taxes. .The implementation of the rental property from rent levied, that is, rental income property tax based on property tax rates by 12% to pay property taxes. .A real estate company and the new and existing real estate are purchased for personal use, the residual value should clearly be in accordance with the ad valorem property; for the lease of real estate finance, "Finance and State Administration of Taxation on Urban Land Use Tax Real Estate Tax .the issue of notice "(Cai Shui [2009] No. 128) provides real estate finance lease, finance lease by the lessee from the contract start date of the second month in accordance with the residual value of real estate property taxes paid. .The definition of residual value of property tax residual value of the property tax, real estate is a one-time deduction of the original value of 10% to 30% in the residual value, less the specific rate of provinces, autonomous regions, municipalities directly under the Central Government. .According to "Provisional Regulations of Jiangsu Province Enforcement Rules of Real Estate Tax," provides, A company's ratio of 30% less. Therefore, A property tax is calculated and paid the company the key is to accurately determine the company's original value of the original and new property. ."Ministry of Finance, the State Administration of Taxation on Property Tax and Urban Land Use Tax Issues" (Cai Shui [2008] No. 152) in the "How to determine the original value on the property issue" clearly provides that the original value of the property tax in accordance with .property, whether fixed assets recorded in the accounting books subjects, should be the original price paid by the Housing property tax. .Housing original accounting system in accordance with the provisions of the relevant national accounting. .The taxpayer does not <a href="http://www.cachyeu.info/"> Help Desk Tracking Software </ a> according to the national accounting requirements, and documented, should be required to be adjusted or re-assessment. .Thus, to determine the original price for the property, taxation [2008] No. 152 document, while emphasizing the taxpayer to "the accounting system in accordance with national regulations on accounting," but there is no uniform requirement is what kind of accounting system. .In other words, in determining the residual value of real estate tax, the taxpayer or the accounting standards according to business enterprises accounting requirements, the original price of housing, tax laws have been recognized. .Under different accounting systems to determine the residual value of property tax accounting system in accordance with the provisions of land use rights is included in the estate of the original value. .Such as "accounting system" enshrined in article forty-seventh, the enterprise purchased or obtained payment of land transfer land use rights, not development or construction own project, as an intangible asset, business personal use from the use of land for the construction of a .project, the book value of land use right transfer all of the cost of construction in progress. .A company in 2010, before the implementation of the corporate accounting system, so when the real estate property tax in the calculation of the original price is included land use rights value. .A company started business since 2010, accounting standards, under "Corporate Accounting Standards No. 6 --- intangible assets" under Article VI Application Guide, developed by the construction of factories and other buildings, associated land use rights and buildings should be separately .treatment. .Land and buildings purchased price paid for the building and land should be allocated between the right to use. .Hardly a reasonable allocation should be as fixed assets. .Obviously, in accordance with the provisions of Accounting Standards, in principle, is the building and land use rights separately accounting, real estate usually does not include the original value of the value of land use rights. .A company commissioned the construction of warehouses in 2010 and the purchase of office space, land use rights should be accounted for separately as an intangible asset, not included in the calculation of the original value of real estate property taxes paid. .Of course, if company A price paid for the outsourcing office buildings and difficult to be allocated between the land use rights shall be calculated and paid all the original value as real estate property taxes. .A company in August 2010 the packing plant finance lease should be based on fiscal [2009] Document No. 128 in accordance with the provisions of property by the lessee to pay the residual value of real estate tax. .As the company has begun the implementation of Accounting Standards, "Accounting Standards for Enterprises No. 21 - Leases" requirement, finance lease, the commencement date of the lease, the lessee should the leased assets at fair value and the minimum lease payments .the lower the present value of lease assets recorded as the value of the minimum lease payments recorded as long-term value should be paid, the difference is not recognized as finance charges. .Negotiation and signing of lease that occur during the lease contract may be attributable to the leased item fees, legal fees, travel expenses, stamp duty and other initial direct costs, the value of assets should be included in the lease. .On this basis, the company will be accounted for in accordance with Accounting Standards 30% of the property after deducting the original value can be obtained and calculate the residual value of property tax pay real estate taxes. .Convergence of old and new accounting system, the impact of the residual value of the property tax A company since its inception in view of the implementation of enterprise accounting system has been, since 2010, began the implementation of corporate accounting standards, property tax is calculated and paid when the company should pay attention to two aspects, one .How does the interface between old and new accounting system, and second, the residual value of the property tax impact of the tax. .According to "Enterprise Accounting Standards No. 38 - First Time Accounting Standards" Application Guidelines, for the first time before the implementation date has been included in the construction business and fixed assets, land use rights, in line with "Accounting Standards for Enterprises No. 6 .- Intangible assets "requirement should be separately recognized as intangible assets, for the first time the implementation date should be re-classification of land use right will vest in part from the original book value of assets in isolation, as the deemed cost of land use rights, in accordance with the" .Accounting Standards for Enterprises No. 6 - Intangible Assets, "the regulations. .To A company, on the one hand, the company prior to the original property in 2010, should be the first time in 2010 when the implementation of accounting standards included in the original property of the original value of land use rights from the original value of the real estate spin-off, separately as intangible .assets accounting; the other hand, land use rights is no longer a part of the original value of real estate, land use rights therefore do not need to calculate and pay the original value into the real estate property taxes. .In addition, A company should also pay attention to new real estate property taxes tax liability occurred. .Under the existing provisions of property tax policy, commissioned the construction company building the warehouse, from the acceptance procedures for payment of property taxes starting next month, in the process of acceptance procedures prior to use, since the beginning of the month used to pay property taxes. .Purchase of office space, office space should be delivered from the beginning of the month to pay property taxes. .Packaging workshop on finance leases, finance lease contract shall begin from the day of the month to pay property taxes, the contract start date is not agreed, the contract signed by the tenant from month to pay property taxes. .In summary, the ad valorem property taxes, the tax is a reference to determine the residual value of the state accounting system. .Because China's implementation of the existing business enterprise accounting standards, and enterprise accounting system, and different accounting systems on land use rights provisions of the difference, leading real estate is not the same criteria for determining the original value. .Taxpayers to pay property taxes in the calculation should be processed according to the specific situation. .To adopt new accounting standards for enterprises, but also pay attention to the interface between old and new accounting system for the residual value of real estate tax tax. .<wbr> <! - 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