本文選題：人防設(shè)施 + 房地產(chǎn)開(kāi)發(fā)公司��； 參考：《注冊(cè)稅務(wù)師》2016年04期

【摘要】：正房地產(chǎn)開(kāi)發(fā)區(qū)內(nèi)的車(chē)位可能在地下,也可能在地上。對(duì)于地下車(chē)位,少數(shù)地區(qū)允許辦理獨(dú)立的產(chǎn)權(quán)登記,多數(shù)地區(qū)不允許。地下人防設(shè)施在非戰(zhàn)時(shí)狀態(tài),允許合理利用,實(shí)務(wù)中最廣泛的用途就是停車(chē)位。關(guān)于車(chē)位和人防設(shè)施收入、成本的稅務(wù)會(huì)計(jì)問(wèn)題,歷來(lái)爭(zhēng)議很大。本文針對(duì)車(chē)位的稅務(wù)與會(huì)計(jì)問(wèn)題結(jié)合兩則案例作簡(jiǎn)要分析。案例一、對(duì)外出租的人防設(shè)施、人防建筑能否計(jì)入開(kāi)發(fā)成本?基本案情:某房地產(chǎn)開(kāi)發(fā)公司(以下簡(jiǎn)稱"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
【作者單位】： 國(guó)家稅務(wù)總局稅務(wù)干部進(jìn)修學(xué)院;
【分類(lèi)號(hào)】：F299.233.42

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