does the design fee paid by the enterprise to the decoration company need to be included in the original value of the property to pay the property tax?

According to Article 15 of the Interpretation and Interim Provisions on Some Specific Issues of Property Tax (Cai Shui Di Zi [1986] No.8) issued by the Ministry of Finance and State Taxation Administration of The People's Republic of China, the original value of the property refers to the original price of the house recorded by the taxpayer in the fixed assets account book according to the accounting system. If the taxpayer fails to record according to the provisions of the accounting system, the original value of the property should be adjusted according to the provisions when collecting the property tax. According to Article 1 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Issues Related to Property Tax and Urban Land Use Tax (Caishui [28] No.152), "Property tax shall be calculated and paid according to the original price of the house, regardless of whether it is recorded in the fixed assets account of the accounting books. The original price of the house should be accounted for according to the relevant national accounting system. Taxpayers who fail to account and record according to the provisions of the national accounting system shall be adjusted or re-evaluated according to the provisions. When the office building is renovated, should the renovation fee be included in the original value of the property tax?

The renovation fee should be included in the original value of the property to pay the property tax. The construction industry is a local tax, and there is no national tax value-added tax.

if the house is self-owned, the decoration expenses should be included in the cost of fixed assets, and a separate account should be set up, and depreciation is usually accrued in a five-year period.

Fixed assets-renovation expenses

Construction in progress

When the renovation expenses are depreciated separately:

Management expenses

Accumulated depreciation

If the house is leased, it needs to be handled:

Long-term deferred expenses-expenditure on improvement of leased fixed assets

Bank deposits

Amortized according to the lease period: <

Remarks: Property tax is a kind of property tax levied on property owners based on the taxable residual value or rental income of the house. Does the price of supporting facilities such as fire fighting need to be included in the original value of the property to calculate the property tax?

1. Definition of property tax

Property tax is a kind of property tax levied on property owners based on the taxable residual value or rental income of the house.

The current property tax was levied after the second step of changing profits into taxes. On September 15th, 1986, the State Council officially released the Provisional Regulations on Property Tax of the People's Republic of China, which came into effect on October 1st, 1986.

2. The scope of property tax collection

It is called the "tax scope" of property tax, specifically referring to the areas where property tax is levied. According to the Provisional Regulations on Property Tax, property tax is levied in cities, counties, towns and industrial and mining areas. The specific scope of taxation for cities, counties, towns and industrial and mining areas shall be determined by the people of all provinces, autonomous regions and municipalities directly under the Central Government. Is the ceiling air conditioner not included in the original value of the property and not subject to property tax?

Property right audit before sale:

Fear of buying a house with defective property rights is a major reason why buyers are afraid to conduct independent transactions. However, this problem will not be a problem if we do enough preparatory work.

first of all, we should carefully check the owner's real estate license, and pay attention to the signatures of several people on it. If there are two people, you need to have their names when signing the contract at the back; Secondly, look at the relevant evidence when buying a house, such as purchase invoices, deed tax invoices, etc., as auxiliary evidence to initially confirm the ownership of housing property rights.

risk warning: the biggest risk in this link is the defect of property rights, so before paying the deposit, you must check the file and get a definite answer. The house you like may be in the state of mortgage, or it may be in the state of sealing up because of debt disputes, and once there is a problem with the property rights of the house, the transaction will be declared invalid. Should the original value of the parking space without the title certificate be included in the property tax?

Hello, for the owner, there is only the right to use, excluding the property tax. The developer belongs to the leasing behavior and should be taxed. Which devices should be included in the original value of the property for tax payment

If the taxpayer fails to record the original value according to the provisions of the accounting system, the original value of the property should be adjusted according to the provisions when collecting the property tax, and the original value of the property should be re-evaluated if it is obviously unreasonable; If there is no original value of the property, it shall be verified by the local tax authorities with reference to the value of similar houses. After the original value of the property is determined, the residual value of the property is calculated and determined according to the local applicable deduction ratio. Enterprises that have newly moved or newly built workshops must pay attention to check whether there are ancillary devices and supporting facilities that cannot be moved at will in order to maintain and increase the use function of the house or make the house meet the design requirements. It is clear whether the value of these devices should be included in the original value of the property and the property tax should be paid together. What is the subject of installing the driving steel beam in the new factory building? Is it necessary to include the original value of the property and levy the property tax?

major repairs or changes to the original asset form and original value need to be included in the original value of the asset (replacement needs to be reduced by the net value of the replaced part)

Calculate whether it exceeds 2% of the original value, and the excess will be included. If the proportion of value is not high, it is not worthwhile to include it in the original value of the property, because, as you think, it will become a part of the base for levying the property tax. Is the decoration cost included in the original value of the property as the accounting of fixed assets?

New houses can be expensed or capitalized according to the situation. For houses, the decoration cost can be considered according to the situation of reconstruction and expansion, and generally it can be expensed. If the decoration amount is particularly large, it will reach 2% of the original value of the house. Can be capitalized? Na Yi: Should the housing maintenance fund be merged into the original value of the property to pay the property tax?

The housing maintenance fund is an expense and cannot be included in the original value of the fixed assets, so there is no need to pay the property tax.

if the ad valorem property tax is levied, the property tax shall be paid according to the original value of the property. The original value of the property shall include deed tax and related expenses. Is the house maintenance fund included in the original value of the assets to pay the property tax?

The house maintenance fund is an expense and cannot be included in the original value of the fixed assets, so there is no need to pay the property tax.