Current location - Trademark Inquiry Complete Network - Tian Tian Fund - How to calculate the purchase of office buildings, deed tax and handling fees, and maintenance funds?
How to calculate the purchase of office buildings, deed tax and handling fees, and maintenance funds?
1. According to regulations, stamp duty is included in management expenses when it occurs. The deed tax on the purchase of real estate and land use rights should be included in the value of the purchased assets.

2. The house maintenance fund paid when buying a house is actually a prepaid house maintenance fund, which has the nature of prepayment and belongs to all owners. However, in practice, a single owner can't decide its use and amount by himself, and the use of maintenance fund is uncertain, so it needs to be repaid after the first maintenance fund is used up. When the owner transfers the property, there are still unused maintenance funds in the account, which can also be transferred together. To sum up, we think that it actually has the nature of prepaid expenses, so it is more reasonable to regard it as "long-term prepaid expenses" and amortize it within a certain period of time. If real estate is purchased as investment real estate and transferred after appreciation in a short period of time, the paid maintenance fund can be accounted as "other receivables".