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1. On the three tax under the public **** supporting facilities tax-related policies
2.? On the comparison of public **** supporting facilities under the enterprise income tax and land value-added tax
① under the enterprise income tax property rights belong to the owner, and the requirement is non-profit can be deducted; land value-added tax under the completion of the property rights belong to the owner of the property rights, regardless of whether profit-making or non-profit costs can be deducted;
② under the enterprise income tax gratuitous gift to the government, public units (in addition to the above units) regardless of profit or non-profit costs can be deducted; land value-added tax under the gratuitous gift to the government, public units require that the above units used for non-profit, the cost can be deducted;
③ In addition, about the parking space, the EIT under the underground garage regardless of profit, are in accordance with the provisions of the public **** supporting facilities to be deducted;
land value-added tax under the underground human defense parking gratuitous gift to the government, Public units required for non-profit projects, the cost can be deducted; property rights belong to the owner, regardless of profit and non-profit can be deducted costs;
④ under the Enterprise Income Tax there is a special provision: "postal and telecommunication, schools, medical facilities," according to a separate accounting costs.
3. On the public **** supporting facilities under the value-added tax gratuitous gift to government agencies
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Whether the public **** supporting facilities are given to government authorities without compensation under VAT is subject to VAT needs to satisfy the following two conditions at the same time:
1.? Whether the public **** supporting facilities are separately valued (whether they belong to the category of saleable area), if yes, they belong to the category of deemed sale; if not, please see the second condition;
2.? Whether the public ****supporting facilities which are not separately valued (not belonging to the category of saleable area) are used for public welfare or served by public objects; if yes, they are non-taxable income and not subject to VAT; if not, they belong to the category of deemed sale and subject to VAT.
On the "three taxes" under the public **** supporting facilities combing is simple to this end, the above combing content is for your reference only, if Pam in the combing of what is missing or Pam combing the content of the error, I hope that you do not begrudge the advice oh.
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