Pooled construction area refers to the construction area of the public part of the whole building shared by the property owner of the whole building. Including: elevator shaft, pipeline shaft, stairwell, garbage chute, substation room, equipment room, public hall, aisle, guard room on duty, etc., as well as the construction area of public service room and management room for the whole building, calculated by horizontal projection area.
The shared building area also includes the partition wall between the suite and the public building, and the external wall, including gables, which is half of the horizontal projection area. Basements for independent use, carports, garages, guard rooms serving multiple buildings, management rooms, and basements for civil air defense projects are not included in the * * * construction area.
The shared public construction area refers to the shared public construction area of each commercial house according to law. The property right of the public building area and the shared public building area belongs to the purchaser of the whole building, who shall enjoy the rights and bear the responsibilities in accordance with the provisions of laws and regulations.
Article 3 of the Law of the People's Republic of China on the Administration of Tax Collection, the collection, suspension, tax reduction, exemption, tax refund and overdue tax shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions that are inconsistent with tax laws and administrative regulations without authorization.
Fifth the State Council tax authorities in charge of the national tax collection and management. Local state taxation bureaus and local taxation bureaus shall conduct tax collection and management respectively according to the scope of tax collection and management stipulated by the State Council.
Local people's governments at all levels shall strengthen the leadership or coordination of tax collection and management within their respective administrative areas according to law, support tax authorities in performing their duties according to law, calculate the tax amount according to the statutory tax rate, and collect taxes according to law.
All relevant departments and units shall support and assist the tax authorities in performing their duties according to law.
No unit or individual may obstruct the tax authorities from performing their duties according to law.