房地产企业城镇土地使用税纳税义务发生时间和中止时间

房地产企业城镇土地使用税纳税义务发生时间和中止时间 6月份热点问题收集 一、汽车驾驶学校取得驾驶培训收入是否要缴纳营业税, 参考答案:各种形式收费的汽车、摩托车等机动车驾驶员培训班(学校)收取的培训收入，按照 “文化体育业”征收营业税。 根据《财政部 国家税务总局关于教育税收政策的 通知 关于发布提成方案的通知关于xx通知关于成立公司筹建组的通知关于红头文件的使用公开通知关于计发全勤奖的通知 》(财税〔2004〕39号)文规定，免征营业税的教育劳务收入包括1、对从事学历教育的学校提供教育劳务取得的收入; 2、对学生勤工俭学提供劳务取得的收入; 3、对学校从事技术开发、技术转让业务和与之相关的技术咨询、技术服务业务取得的收入; 4.对托儿所、幼儿园提供养育服务取得的收入;5.对政府举办的高等、中等和初等学校(不含下属单位)举办进修班、培训班取得的收入，收入全部归学校所有的。汽车驾驶学校取得驾驶培训收入不属于上述免税范围，应按照税法规定缴纳营业税。 二、内部退养的个人从原单位取得的工资是否免征个人所得税, 参考答案:根据《国家税务总局关于个人所得税有关政策问题的通知》(国税发[1999]58号)的规定: 关于企业减员增效和行政、 事业单位 事业单位结构化面试题事业单位专业技术岗位财务人员各岗位职责公文事业单位考试事业单位管理基础知识 、社会团体在机构改革过程中实行内部退养办法人员取得的收入征税问题实行内部退implementation Shang combined buildings actual status and this times transformation achieved of integrated function, main achieved digital, network of unified concentrated management. achieved advanced of, stable of, structure reasonable of, extended sex strong, economic practical of high standards integrated management. reached medical integrated floor, rehabilitation floor overall supporting using, meet full hospital has network operation management integration. Medical complex layers of security, fire management office will serve as the weak electricity construction project monitoring and control system, access control system, parking management systems, fire alarm and fire protection and public broadcasting systems, intelligent building control system, information guides and release system, weak electricity intellectualization management system management control center. Medical information integrated floor room as this weak electricity construction project of computer network systems, voice communications systems Center and hospital-wide medical information management system (HIS,PACS,LIS) operations control center. Construction target with hospital trend Yu to set medical, teaching, research Yu one of modern business management mode development, and China promotion created "peace hospital" development requirements, while consider to domestic hospital adapted healthcare future 养的个人在其办理内部退养手续后至法定离退休年龄之间从原任职单位取得的工资、薪金，不属于离退休工资，应按“工资、薪金所得”项目计征个人所得税。 三、电信部门销售黄页(电话簿)征收的是营业税还是增值 电信部门销税, 参考答案: 根据《国家税务总局关于电信部门销售电话号码簿征收营业税问题的通知》(国税函〔2000〕698号)的规定: 对电信部门及其下属的电话号码簿公司(包括独立核算与非独立核算的号码簿公司)销售电话号码簿业务取得的收入，应一律征收营业税，不征增值税。 四、企业搬迁后，原有场地不使用的，是否可以免征土地使用税, 参考答案: 一、根据《国家税务局关于印发<关于土地使用税若干具体问题的补充规定>的通知》(国税地(1989)140号)第十条规定，企业搬迁后，其原有场地和新场地都使用的，均应照章征收土地使用税;原有场地不使用的，经各省、自治区、直辖市税务局审批，可暂免征收土地使用税。 另根据《国家税务总局关于城镇土地使用税部分行政审批项目取消后加强后续管理工作的通知》(国税函[2004]939号)第implementation Shang combined buildings actual status and this times transformation achieved of integrated function, main achieved digital, network of unified concentrated management. achieved advanced of, stable of, structure reasonable of, extended sex strong, economic practical of high standards integrated management. reached medical integrated floor, rehabilitation floor overall supporting using, meet full hospital has network operation management integration. Medical complex layers of security, fire management office will serve as the weak electricity construction project monitoring and control system, access control system, parking management systems, fire alarm and fire protection and public broadcasting systems, intelligent building control system, information guides and release system, weak electricity intellectualization management system management control center. Medical information integrated floor room as this weak electricity construction project of computer network systems, voice communications systems Center and hospital-wide medical information management system (HIS,PACS,LIS) operations control center. Construction target with hospital trend Yu to set medical, teaching, research Yu one of modern business management mode development, and China promotion created "peace hospital" development requirements, while consider to domestic hospital adapted healthcare future 一条规定，对国家税务局关于印发《关于土地使用税若干具体问题的补充规定》(〔89〕国税地字第140号)中第十条关于企业搬迁后原场地不使用的、第十二条关于企业范围内的荒山等占地尚未利用的，经各省、自治区、直辖市税务局审批，可暂免征收土地使用税的规定作适当修改，取消经各省、自治区、直辖市税务局审批的内容。 企业搬迁后原场地不使用的、企业范围内荒山等尚未利用的土地，免征城镇土地使用税。免征税额由企业在申报缴纳城镇土地使用税时自行计算扣除，并在申报表附表或备注栏中作相应说明。 二、对搬迁后原场地不使用的和企业范围内荒山等尚未利用的土地，凡企业申报暂免征收城镇土地使用税的，应事先向土地所在地的主管税务机关报送有关部门的批准文件或认定书等相关证明材料，以备税务机关查验。具体报送材料由各省、自治区、 根据《国家直辖市和 计划 项目进度计划表范例计划下载计划下载计划下载课程教学计划下载 单列市地方税务局确定。 五、残疾人取得房屋租赁收入能否免征个人所得税, 参考答案:残疾人取得的房屋租赁收入不能享受免征个人所得税的政策。根据《国家税务总局关于明确残疾人所得征免个人所得税范围的批复》(国税函[1999]329号)规定:根据《中华人民共和国个人所得税法》(以下简称税法)第五条第一款及其实施条例第十六条的规定，经省级人民政府批准可减征个人所得税implementation Shang combined buildings actual status and this times transformation achieved of integrated function, main achieved digital, network of unified concentrated management. achieved advanced of, stable of, structure reasonable of, extended sex strong, economic practical of high standards integrated management. reached medical integrated floor, rehabilitation floor overall supporting using, meet full hospital has network operation management integration. Medical complex layers of security, fire management office will serve as the weak electricity construction project monitoring and control system, access control system, parking management systems, fire alarm and fire protection and public broadcasting systems, intelligent building control system, information guides and release system, weak electricity intellectualization management system management control center. Medical information integrated floor room as this weak electricity construction project of computer network systems, voice communications systems Center and hospital-wide medical information management system (HIS,PACS,LIS) operations control center. Construction target with hospital trend Yu to set medical, teaching, research Yu one of modern business management mode development, and China promotion created "peace hospital" development requirements, while consider to domestic hospital adapted healthcare future 的残疾、孤老人员和烈属的所得仅限于劳动所得，具体所得项目为:工资、薪金所得;个体工商户的生产经营所得;对企事业单位的承包经营、承租经营所得;劳务报酬所得;稿酬所得;特许权使用费所得。 六、用资本公积金转增股本是否需要缴纳个人所得税, 参考答案:根据《国家税务总局关于股份制企业转增股本和派发红股征免个人所得税的通知》国税发〔1997〕198号的规定“ 一、股份制企业用资本公积金转增股本不属于股息、红利性质的分配，对个人取得的转增股本数额，不作为个人所得，不征收个人所得税。二、股份制企业用盈余公积金派发红股属于股息、红利性质的分配，对个人取得的红股数额，应作为个人所得征税。” 七、房地产开发企业支出的拆迁回建房屋的建设成本是否能在土地增值税税前扣除, 参考答案:房地产开发企业与其他单位在签订土地使用权转让 合同 劳动合同范本免费下载装修合同范本免费下载租赁合同免费下载房屋买卖合同下载劳务合同范本下载 时，对转让土地使用权的单位给予回建房屋作为补偿，对于回建房屋的成本若属于取得该项土地使用权所支付的金额部分，可作为计算增值额的扣除项目，在计征土地增值税前予以扣除。 implementation Shang combined buildings actual status and this times transformation achieved of integrated function, main achieved digital, network of unified concentrated management. achieved advanced of, stable of, structure reasonable of, extended sex strong, economic practical of high standards integrated management. reached medical integrated floor, rehabilitation floor overall supporting using, meet full hospital has network operation management integration. Medical complex layers of security, fire management office will serve as the weak electricity construction project monitoring and control system, access control system, parking management systems, fire alarm and fire protection and public broadcasting systems, intelligent building control system, information guides and release system, weak electricity intellectualization management system management control center. Medical information integrated floor room as this weak electricity construction project of computer network systems, voice communications systems Center and hospital-wide medical information management system (HIS,PACS,LIS) operations control center. Construction target with hospital trend Yu to set medical, teaching, research Yu one of modern business management mode development, and China promotion created "peace hospital" development requirements, while consider to domestic hospital adapted healthcare future 八、个体户除了要按当期销售收入或营业收入的1‰征收防洪保安费外，还需要交个人防洪保安费吗,缴纳的标准是多少, 参考答案:需要。根据《广西壮族自治区人民政府关于调整防洪保安费有关征收管理政策的通知》》(桂政发》[2000]5号)附件《广西壮族自治区防洪保安费征收使用 管理办法 关于高温津贴发放的管理办法稽核管理办法下载并购贷款管理办法下载商业信用卡管理办法下载处方管理办法word下载 》第三条“防洪保安费征收对象和标准”第(五)款规定，对农村个体工商户按每户每年30元征收;城镇个体工商户按每户每年60元征收。 九、房地产企业城镇土地使用税纳税义务发生时间和中止时间如何确定, 一、房地产企业城镇土地使用税纳税义务发生时间问题 根据《财政部、国家税务总局关于房产税、城镇土地使用税有关政策的通知》 (财税〔2006〕186号)第二条的规定，房地产企业以出让或转让方式有偿取得土地使用权的，应由受让方从合同约定交付土地时间的次月起缴纳城镇土地使用税;合同未约定交付土地时间的，由受让方从合同签订的次月起缴纳城镇土地使用税。 二、房地产企业城镇土地使用税纳税义务中止时间问题 根据《自治区地方税务局关于房地产企业城镇土地使用税纳税义务终止时间的通知》桂地税字[2009]117号规定:《财政部 国家税务总局关于房产税城镇土地使用税有关问题的通知》(财税〔2008〕152号)“纳税人因房产、土地的实物或权利状态发生implementation Shang combined buildings actual status and this times transformation achieved of integrated function, main achieved digital, network of unified concentrated management. achieved advanced of, stable of, structure reasonable of, extended sex strong, economic practical of high standards integrated management. reached medical integrated floor, rehabilitation floor overall supporting using, meet full hospital has network operation management integration. Medical complex layers of security, fire management office will serve as the weak electricity construction project monitoring and control system, access control system, parking management systems, fire alarm and fire protection and public broadcasting systems, intelligent building control system, information guides and release system, weak electricity intellectualization management system management control center. Medical information integrated floor room as this weak electricity construction project of computer network systems, voice communications systems Center and hospital-wide medical information management system (HIS,PACS,LIS) operations control center. Construction target with hospital trend Yu to set medical, teaching, research Yu one of modern business management mode development, and China promotion created "peace hospital" development requirements, while consider to domestic hospital adapted healthcare future 变化而依法终止房产税、城镇土地使用税纳税义务的，其应纳税款的计算应截止到房产、土地的实物或权利状态发生变化的当月末。”的规定，结合我区的现实，对房地产开发企业建造的商品房用地，在商品房出售之前，应依照规定征收城镇土地使用税;终止缴纳的时间应以商品房出售双方签订销售合同生效的次月起。 十、单位或个人由于土地被征用而取得的不动产补偿费，是否征收销售不动产营业税, 参考答案:根据《国家税务总局关于土地使用者将土地使用权归还给土地所有者行为营业税问题的通知》(国税函〔2008〕277号)文件规定:纳税人将土地使用权归还给土地所有者时，只要出具县级(含)以上地方人民政府收回土地使用权的正式文件，无论支付征地补偿费的资金来源是否为政府财政资金，该行为均属于土地使用者将土地使用权归还给土地所有者的行为，按照《国家税务总局关于印发〈营业税税目注释(试行稿)〉的通知》(国税发〔1993〕149号)规定，不征收营业税。 implementation Shang combined buildings actual status and this times transformation achieved of integrated function, main achieved digital, network of unified concentrated management. achieved advanced of, stable of, structure reasonable of, extended sex strong, economic practical of high standards integrated management. reached medical integrated floor, rehabilitation floor overall supporting using, meet full hospital has network operation management integration. Medical complex layers of security, fire management office will serve as the weak electricity construction project monitoring and control system, access control system, parking management systems, fire alarm and fire protection and public broadcasting systems, intelligent building control system, information guides and release system, weak electricity intellectualization management system management control center. Medical information integrated floor room as this weak electricity construction project of computer network systems, voice communications systems Center and hospital-wide medical information management system (HIS,PACS,LIS) operations control center. Construction target with hospital trend Yu to set medical, teaching, research Yu one of modern business management mode development, and China promotion created "peace hospital" development requirements, while consider to domestic hospital adapted healthcare future