Yes, a real estate development enterprise regards civil air defense projects as supporting companies in the land value-added tax liquidation report. During the on-the-spot inspection by the tax authorities, it was found that the civil air defense project had been converted into parking spaces, and some parking spaces had been rented and sold to the owners, which was inconsistent with the enterprise's declaration. During the liquidation period, the enterprise announced in the newspaper that the civil air defense parking spaces will no longer be sold, and the income generated will be owned by all owners. And negotiate with the owner to return the sold civil air defense parking spaces. According to Announcement of Anhui Provincial Taxation Bureau in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Revision (Announcement No.218 No.21of Anhui Provincial Taxation Bureau in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)): "Article 40 Houses, clubs, parking lots (garages), property management places, substations, heating stations, water plants, cultural and sports places, schools, kindergartens, nurseries and neighborhood committees developed and constructed by taxpayers. After the completion of the project, it will be handed over to the government and public utilities for non-profit social public utilities, and its costs and expenses can be deducted after providing written certificates from the government and public utilities; After the paid transfer is completed, the income shall be calculated, and the costs and expenses shall be deducted.

(1) The commercial housing sales contract, agreement or nature certificate of the contract indicates that the relevant supporting facilities are owned by the owner, and the housing registration agency records the supporting buildings such as property service houses owned by the owner in the housing register.

(2) The commercial housing sales contract, agreement or contract nature certificate does not specify that the relevant public facilities are owned by the owner * * *, but provides written publicity materials to the property buyer in other ways to specify that the relevant public facilities are owned by the owner * * *, and the housing registration agency records the supporting buildings such as the property service house owned by the owner * * * in the housing register.

(3) The commercial housing sales contract, agreement or contract nature certificate shows that the relevant public facilities are owned by the owner, or provides written publicity materials to the property buyer in other ways to show that the relevant public facilities are owned by the owner. However, due to objective reasons, if the housing registration agency fails to record the supporting buildings such as property service houses owned by the owner in the housing registration book, the competent tax authorities shall investigate and collect evidence to confirm it.

(four) the court judgment, ruling, mediation and arbitration award are determined to be owned by all owners. "

It is suggested to further confirm with the local competent tax authorities in the specific implementation.