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地下人防工程是房地产公司开发过程中经常遇到的项目,也越来越成为税务稽查关注的重点。由于我国关于地下人防工程的产权界定模糊,缺少权威的官方标准,使得征纳双方易产生争议,给纳税人带来了较高的涉税风险。一、案例介绍甲房地产开发公司开发一栋高层非普通标准住宅,可销售面积10 000平方米,地下人防工程1 500平方米,其他不可销售面积500平方米。土地及相关成本1 200万元,建
Underground civil air defense projects are often encountered in the real estate development company projects, but also increasingly become the focus of tax audits. Due to the unclear definition of property rights in underground civil air defense projects in our country and the lack of authoritative official standards, it is easy for the two sides to impose their disputes and bring tax-related risks to taxpayers. I. Case Introduction A real estate development company to develop a high-level non-ordinary standard residential sales area of 10,000 square meters, underground civil air defense works 1,500 square meters, the other not sellable area of 500 square meters. Land and related costs 12 million yuan to build