Do urban infrastructure supporting fees need to pay deed tax?
Urban infrastructure supporting fees should be levied with deed tax. The main basis is the Finance and Taxation [2004] No. 134. According to the "State Planning Commission, Ministry of Finance According to the Ministry of Finance’s Notice on Comprehensively Rectifying Housing Construction Charges and Cancellation of Some Charging Items (Ji Price [2001] No. 585) and the Ministry of Finance’s Reply on the Nature of Urban Infrastructure Support Fees (Caizonghan [2002] No. 3), each Municipal infrastructure supporting fees are unified into urban infrastructure supporting fees.
Main basis: According to the "Notice of the State Planning Commission and the Ministry of Finance on Comprehensive Rectification of Housing Construction Fees and Cancellation of Some Fees" (price calculation [ 2001] No. 585) and the "Reply of the Ministry of Finance on the Nature of Urban Infrastructure Supporting Fees" (Caizonghan [2002] No. 3) stipulates that various types of municipal infrastructure supporting fees are unified into urban infrastructure supporting fees. Facility supporting fees. "Notice of the Ministry of Finance and the State Administration of Taxation on Deed Tax Issues Concerning the Transfer of State-owned Land Use Rights" (Finance and Taxation [2004] No. 134) stipulates: "1. For the transfer of state-owned land use rights, the deed tax price is Accept all the economic benefits paid to obtain the land use rights. 2. If the land is transferred by bidding, the deed tax price shall generally be determined as the transaction price of the bidding, land transfer fees, municipal construction supporting fees and various compensation fees should be included.
The "Reply of the State Administration of Taxation on Clarifying the Tax Calculation Basis for the Transfer of State-owned Land Use Rights" (Guo Shui Han [2009] No. 603) stipulates that for those who pass the "recruitment, auction, and listing" For those who inherit state-owned land use rights through procedures, deed tax shall be calculated based on the total land transaction price.
Notice of the Ministry of Finance and the State Administration of Taxation on deed tax issues related to the transfer of state-owned land use rights.
< p>How to account for receipt of infrastructure construction subsidies?Infrastructure subsidies belong to the "non-operating income" of the enterprise, and the accounting treatment is:
Debit: bank deposit
Debit: Non-operating income - subsidy income
When the subsidy income is to be transferred out at the end of the month, the accounting treatment is:
Debit: Non-operating income - subsidy income< /p>
Credit: Profit for the year
According to the "Accounting Standards for Business Enterprises No. 16 - Government Subsidies", government subsidies are divided into asset-related government subsidies and income-related government subsidies. Subsidy.
Government subsidies related to assets should be recognized as deferred income, and should be evenly distributed over the service life of the asset and included in the current profit and loss.
And those related to income If a government subsidy is used to compensate the enterprise for relevant expenses or losses in the future period, it can be recognized as deferred income, and included in the current profit and loss during the period when the relevant expenses are recognized. And if it is used to compensate the enterprise for related expenses or losses that have already occurred Expenses or losses will be directly included in the current profit and loss.
Do I need to pay deed tax for urban infrastructure supporting fees?