Does the outdoor swimming pool need to pay property tax?
According to the Interpretation and Provisions of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Several Business Issues of Property Tax and Vehicle and Vessel Use Tax (Caishui Di Zi [1987] No.3), "real estate" is property expressed in the form of houses. A house refers to a place with a roof and enclosed structure (with walls or columns on both sides), which can shelter from the wind and rain and can be used for people to produce, work, study, entertain, live or store materials.
Buildings unrelated to houses, such as walls, chimneys, water towers, transformer towers, oil tanks, wine cellars, alcohol pools, molasses pools, outdoor swimming pools, glass greenhouses, brick and tile lime kilns and various oil and gas tanks, are not real estate. The outdoor swimming pool is not real estate, so there is no need to pay property tax.
How to make accounting entries for paid property tax?
1. Accounting treatment for enterprises to calculate the property tax payable according to the provisions of the tax law:
Borrow: taxes and surcharges
Loan: taxes payable-property tax payable
2. Accounting treatment of property tax payable by enterprises in the current period:
Borrow: taxes payable-property tax payable
Loans: bank deposits
Property tax is a kind of property tax levied on property owners according to the taxable residual value or rental income of houses. Property tax is a special property tax in property tax, and its tax object is only housing; The scope of collection is limited to urban business buildings.