發布(bu)時間：2022-11-18
一(yi)(yi)、《國家(jia)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)總(zong)(zong)局山(shan)(shan)(shan)東(dong)(dong)省(sheng)(sheng)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)局土(tu)(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)清(qing)(qing)(qing)(qing)(qing)(qing)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)管(guan)(guan)(guan)理(li)(li)辦(ban)(ban)(ban)(ban)(ban)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)》（以(yi)(yi)(yi)(yi)(yi)(yi)下(xia)(xia)簡稱辦(ban)(ban)(ban)(ban)(ban)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)）的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)適(shi)(shi)(shi)用(yong)(yong)(yong)范圍(wei)？
辦(ban)(ban)(ban)(ban)(ban)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)適(shi)(shi)(shi)用(yong)(yong)(yong)于(yu)山(shan)(shan)(shan)東(dong)(dong)省(sheng)(sheng)范圍(wei)內（不(bu)(bu)(bu)(bu)(bu)(bu)含青島(dao)市(shi)(shi)）房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)(chan)開(kai)(kai)(kai)(kai)(kai)(kai)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)土(tu)(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)清(qing)(qing)(qing)(qing)(qing)(qing)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)管(guan)(guan)(guan)理(li)(li)工(gong)(gong)(gong)作。
二(er)(er)(er)(er)(er)、辦(ban)(ban)(ban)(ban)(ban)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)對(dui)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)(chan)開(kai)(kai)(kai)(kai)(kai)(kai)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)管(guan)(guan)(guan)理(li)(li)有(you)什(shen)么具(ju)(ju)體要(yao)求(qiu)？
辦(ban)(ban)(ban)(ban)(ban)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)第(di)(di)(di)(di)(di)六條(tiao)(tiao)(tiao)依據《國家(jia)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)總(zong)(zong)局土(tu)(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)清(qing)(qing)(qing)(qing)(qing)(qing)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)管(guan)(guan)(guan)理(li)(li)規(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)程(cheng)(cheng)(cheng)(cheng)》（國稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)〔2009〕91號(hao)）、《國家(jia)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)總(zong)(zong)局關(guan)(guan)(guan)于(yu)修(xiu)訂土(tu)(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)納稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)
申(shen)報表的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)通(tong)(tong)知》（稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)總(zong)(zong)函〔2016〕309號(hao)）等(deng)(deng)規(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)，明(ming)確(que)“房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)(chan)開(kai)(kai)(kai)(kai)(kai)(kai)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)企(qi)(qi)(qi)業(ye)(ye)(ye)應(ying)(ying)在(zai)(zai)(zai)(zai)(zai)(zai)(zai)取(qu)(qu)(qu)(qu)得(de)(de)(de)(de)(de)土(tu)(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)使(shi)(shi)用(yong)(yong)(yong)權并(bing)(bing)(bing)(bing)(bing)獲得(de)(de)(de)(de)(de)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)(chan)開(kai)(kai)(kai)(kai)(kai)(kai)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)施(shi)(shi)工(gong)(gong)(gong)許(xu)(xu)(xu)可(ke)(ke)(ke)(ke)(ke)(ke)(ke)(ke)后30日(ri)
內，向主(zhu)(zhu)管(guan)(guan)(guan)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)機(ji)關(guan)(guan)(guan)報送土(tu)(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)登記信息，并(bing)(bing)(bing)(bing)(bing)在(zai)(zai)(zai)(zai)(zai)(zai)(zai)每次轉讓(rang)(rang)(rang)（預(yu)(yu)(yu)(yu)售(shou)(shou)(shou)(shou)(shou)(shou)）房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)(chan)時(shi)(shi)，按(an)(an)(an)(an)月報送項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)進(jin)度和(he)(he)(he)變化情(qing)(qing)況”。
三(san)(san)(san)、如(ru)何(he)(he)(he)(he)(he)確(que)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)土(tu)(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)清(qing)(qing)(qing)(qing)(qing)(qing)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)?
辦(ban)(ban)(ban)(ban)(ban)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)第(di)(di)(di)(di)(di)七(qi)(qi)條(tiao)(tiao)(tiao)規(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)“土(tu)(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)以(yi)(yi)(yi)(yi)(yi)(yi)政(zheng)(zheng)府(fu)規(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)劃(hua)部(bu)(bu)門(men)核(he)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)《建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)工(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)規(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)劃(hua)許(xu)(xu)(xu)可(ke)(ke)(ke)(ke)(ke)(ke)(ke)(ke)證(zheng)(zheng)(zheng)(zheng)(zheng)》確(que)認的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)(chan)開(kai)(kai)(kai)(kai)(kai)(kai)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)為(wei)(wei)(wei)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)進(jin)行(xing)(xing)(xing)(xing)清(qing)(qing)(qing)(qing)(qing)(qing)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)，對(dui)連續(xu)(xu)24
個(ge)(ge)(ge)(ge)(ge)月內規(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)劃(hua)、施(shi)(shi)工(gong)(gong)(gong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)(chan)開(kai)(kai)(kai)(kai)(kai)(kai)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)，可(ke)(ke)(ke)(ke)(ke)(ke)(ke)(ke)將相關(guan)(guan)(guan)《建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)工(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)規(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)劃(hua)許(xu)(xu)(xu)可(ke)(ke)(ke)(ke)(ke)(ke)(ke)(ke)證(zheng)(zheng)(zheng)(zheng)(zheng)》確(que)認的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)(chan)開(kai)(kai)(kai)(kai)(kai)(kai)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)合(he)(he)(he)并(bing)(bing)(bing)(bing)(bing)為(wei)(wei)(wei)一(yi)(yi)個(ge)(ge)(ge)(ge)(ge)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)進(jin)行(xing)(xing)(xing)(xing)清(qing)(qing)(qing)(qing)(qing)(qing)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)”。
舉(ju)例(li)(li)說明(ming)：某房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)(chan)開(kai)(kai)(kai)(kai)(kai)(kai)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)立(li)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)后，取(qu)(qu)(qu)(qu)得(de)(de)(de)(de)(de)建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)用(yong)(yong)(yong)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)規(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)劃(hua)許(xu)(xu)(xu)可(ke)(ke)(ke)(ke)(ke)(ke)(ke)(ke)，后續(xu)(xu)報建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)取(qu)(qu)(qu)(qu)得(de)(de)(de)(de)(de)《建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)工(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)規(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)劃(hua)許(xu)(xu)(xu)可(ke)(ke)(ke)(ke)(ke)(ke)(ke)(ke)證(zheng)(zheng)(zheng)(zheng)(zheng)》，以(yi)(yi)(yi)(yi)(yi)(yi)《建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)工(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)規(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)劃(hua)許(xu)(xu)(xu)可(ke)(ke)(ke)(ke)(ke)(ke)(ke)(ke)
證(zheng)(zheng)(zheng)(zheng)(zheng)》確(que)認的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)(chan)開(kai)(kai)(kai)(kai)(kai)(kai)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)為(wei)(wei)(wei)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)進(jin)行(xing)(xing)(xing)(xing)清(qing)(qing)(qing)(qing)(qing)(qing)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)，如(ru)果連續(xu)(xu)24個(ge)(ge)(ge)(ge)(ge)月取(qu)(qu)(qu)(qu)得(de)(de)(de)(de)(de)多(duo)(duo)(duo)個(ge)(ge)(ge)(ge)(ge)《建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)工(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)規(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)劃(hua)許(xu)(xu)(xu)可(ke)(ke)(ke)(ke)(ke)(ke)(ke)(ke)證(zheng)(zheng)(zheng)(zheng)(zheng)》，并(bing)(bing)(bing)(bing)(bing)進(jin)行(xing)(xing)(xing)(xing)施(shi)(shi)工(gong)(gong)(gong)建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)，可(ke)(ke)(ke)(ke)(ke)(ke)(ke)(ke)將多(duo)(duo)(duo)個(ge)(ge)(ge)(ge)(ge)《建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)
設(she)(she)(she)工(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)規(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)劃(hua)許(xu)(xu)(xu)可(ke)(ke)(ke)(ke)(ke)(ke)(ke)(ke)證(zheng)(zheng)(zheng)(zheng)(zheng)》確(que)認的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)(chan)開(kai)(kai)(kai)(kai)(kai)(kai)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)合(he)(he)(he)并(bing)(bing)(bing)(bing)(bing)為(wei)(wei)(wei)一(yi)(yi)個(ge)(ge)(ge)(ge)(ge)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)進(jin)行(xing)(xing)(xing)(xing)清(qing)(qing)(qing)(qing)(qing)(qing)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)。
四(si)、如(ru)何(he)(he)(he)(he)(he)確(que)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)普通(tong)(tong)住(zhu)(zhu)(zhu)(zhu)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)標(biao)準(zhun)？
根據《山(shan)(shan)(shan)東(dong)(dong)省(sheng)(sheng)財政(zheng)(zheng)廳(ting) 山(shan)(shan)(shan)東(dong)(dong)省(sheng)(sheng)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)方(fang)(fang)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)局 山(shan)(shan)(shan)東(dong)(dong)省(sheng)(sheng)建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)廳(ting)關(guan)(guan)(guan)于(yu)公布山(shan)(shan)(shan)東(dong)(dong)省(sheng)(sheng)享受(shou)優惠政(zheng)(zheng)策(ce)普通(tong)(tong)住(zhu)(zhu)(zhu)(zhu)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)標(biao)準(zhun)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)通(tong)(tong)知》（魯(lu)建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)字［2005］
27號(hao)）規(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)“我省(sheng)(sheng)確(que)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)享受(shou)優惠政(zheng)(zheng)策(ce)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)普通(tong)(tong)住(zhu)(zhu)(zhu)(zhu)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)標(biao)準(zhun)為(wei)(wei)(wei)同(tong)(tong)(tong)(tong)(tong)(tong)(tong)(tong)時(shi)(shi)滿(man)足以(yi)(yi)(yi)(yi)(yi)(yi)下(xia)(xia)條(tiao)(tiao)(tiao)件：住(zhu)(zhu)(zhu)(zhu)宅(zhai)小(xiao)區建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)容積(ji)(ji)(ji)(ji)率(lv)(lv)1.0以(yi)(yi)(yi)(yi)(yi)(yi)上(shang)(shang)、單(dan)(dan)(dan)套(tao)建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)面(mian)(mian)(mian)(mian)積(ji)(ji)(ji)(ji)120平(ping)方(fang)(fang)米以(yi)(yi)(yi)(yi)(yi)(yi)
下(xia)(xia)、實(shi)際(ji)(ji)成(cheng)(cheng)(cheng)(cheng)(cheng)交價(jia)(jia)(jia)(jia)格(ge)(ge)(ge)(ge)低于(yu)同(tong)(tong)(tong)(tong)(tong)(tong)(tong)(tong)級別土(tu)(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)上(shang)(shang)住(zhu)(zhu)(zhu)(zhu)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)平(ping)均交易(yi)價(jia)(jia)(jia)(jia)格(ge)(ge)(ge)(ge)1.2倍以(yi)(yi)(yi)(yi)(yi)(yi)下(xia)(xia)。允(yun)(yun)許(xu)(xu)(xu)單(dan)(dan)(dan)套(tao)建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)面(mian)(mian)(mian)(mian)積(ji)(ji)(ji)(ji)和(he)(he)(he)價(jia)(jia)(jia)(jia)格(ge)(ge)(ge)(ge)標(biao)準(zhun)適(shi)(shi)(shi)當(dang)浮(fu)動(dong)(dong)，上(shang)(shang)浮(fu)比(bi)(bi)例(li)(li)不(bu)(bu)(bu)(bu)(bu)(bu)得(de)(de)(de)(de)(de)超過20%”。
五(wu)(wu)、土(tu)(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)預(yu)(yu)(yu)(yu)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)率(lv)(lv)和(he)(he)(he)核(he)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)率(lv)(lv)是怎么規(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)？
辦(ban)(ban)(ban)(ban)(ban)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)第(di)(di)(di)(di)(di)十(shi)(shi)(shi)(shi)(shi)二(er)(er)(er)(er)(er)條(tiao)(tiao)(tiao)規(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)“普通(tong)(tong)住(zhu)(zhu)(zhu)(zhu)宅(zhai)預(yu)(yu)(yu)(yu)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)率(lv)(lv)2%-3%、非(fei)(fei)普通(tong)(tong)住(zhu)(zhu)(zhu)(zhu)宅(zhai)預(yu)(yu)(yu)(yu)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)率(lv)(lv)2%-3%、其(qi)(qi)他(ta)(ta)類(lei)(lei)型(xing)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)(chan)預(yu)(yu)(yu)(yu)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)率(lv)(lv)2%-4%。各市(shi)(shi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)局在(zai)(zai)(zai)(zai)(zai)(zai)(zai)上(shang)(shang)述規(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)幅
度內確(que)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)適(shi)(shi)(shi)當(dang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)預(yu)(yu)(yu)(yu)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)率(lv)(lv)，并(bing)(bing)(bing)(bing)(bing)報省(sheng)(sheng)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)局備案”。
辦(ban)(ban)(ban)(ban)(ban)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)第(di)(di)(di)(di)(di)三(san)(san)(san)十(shi)(shi)(shi)(shi)(shi)八(ba)(ba)條(tiao)(tiao)(tiao)規(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)“普通(tong)(tong)住(zhu)(zhu)(zhu)(zhu)宅(zhai)核(he)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)率(lv)(lv)5%,非(fei)(fei)普通(tong)(tong)住(zhu)(zhu)(zhu)(zhu)宅(zhai)、其(qi)(qi)他(ta)(ta)類(lei)(lei)型(xing)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)(chan)核(he)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)率(lv)(lv)6%”。
六、哪些(xie)收(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)暫(zan)不(bu)(bu)(bu)(bu)(bu)(bu)預(yu)(yu)(yu)(yu)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)土(tu)(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)？
為(wei)(wei)(wei)支(zhi)持房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)(chan)市(shi)(shi)場平(ping)穩(wen)健康發(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)展，辦(ban)(ban)(ban)(ban)(ban)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)將暫(zan)不(bu)(bu)(bu)(bu)(bu)(bu)預(yu)(yu)(yu)(yu)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)范圍(wei)擴大(da)為(wei)(wei)(wei)“房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)(chan)開(kai)(kai)(kai)(kai)(kai)(kai)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)企(qi)(qi)(qi)業(ye)(ye)(ye)轉讓(rang)(rang)(rang)經(jing)(jing)(jing)(jing)政(zheng)(zheng)府(fu)批準(zhun)建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)廉租住(zhu)(zhu)(zhu)(zhu)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)、公共(gong)(gong)(gong)租賃住(zhu)(zhu)(zhu)(zhu)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)、
經(jing)(jing)(jing)(jing)濟(ji)適(shi)(shi)(shi)用(yong)(yong)(yong)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)等(deng)(deng)保障性(xing)(xing)住(zhu)(zhu)(zhu)(zhu)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)，棚(peng)戶區改造安置(zhi)住(zhu)(zhu)(zhu)(zhu)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)、危(wei)舊房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)改造安置(zhi)住(zhu)(zhu)(zhu)(zhu)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)等(deng)(deng)取(qu)(qu)(qu)(qu)得(de)(de)(de)(de)(de)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)收(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)，暫(zan)不(bu)(bu)(bu)(bu)(bu)(bu)預(yu)(yu)(yu)(yu)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)土(tu)(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)”。
七(qi)(qi)、辦(ban)(ban)(ban)(ban)(ban)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)第(di)(di)(di)(di)(di)十(shi)(shi)(shi)(shi)(shi)六條(tiao)(tiao)(tiao)第(di)(di)(di)(di)(di)(一(yi)(yi))項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)“已轉讓(rang)(rang)(rang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)(chan)建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)面(mian)(mian)(mian)(mian)積(ji)(ji)(ji)(ji)占(zhan)整個(ge)(ge)(ge)(ge)(ge)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)可(ke)(ke)(ke)(ke)(ke)(ke)(ke)(ke)售(shou)(shou)(shou)(shou)(shou)(shou)建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)面(mian)(mian)(mian)(mian)積(ji)(ji)(ji)(ji)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)比(bi)(bi)例(li)(li)在(zai)(zai)(zai)(zai)(zai)(zai)(zai)85%以(yi)(yi)(yi)(yi)(yi)(yi)上(shang)(shang)，或(huo)該(gai)比(bi)(bi)例(li)(li)雖(sui)未(wei)超過85%，但(dan)剩余的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)
可(ke)(ke)(ke)(ke)(ke)(ke)(ke)(ke)售(shou)(shou)(shou)(shou)(shou)(shou)建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)面(mian)(mian)(mian)(mian)積(ji)(ji)(ji)(ji)已經(jing)(jing)(jing)(jing)出(chu)(chu)(chu)(chu)(chu)租或(huo)自(zi)(zi)用(yong)(yong)(yong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)”和(he)(he)(he)本(ben)(ben)(ben)(ben)(ben)條(tiao)(tiao)(tiao)第(di)(di)(di)(di)(di)(二(er)(er)(er)(er)(er))項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)“取(qu)(qu)(qu)(qu)得(de)(de)(de)(de)(de)銷(xiao)(xiao)(xiao)售(shou)(shou)(shou)(shou)(shou)(shou)(預(yu)(yu)(yu)(yu)售(shou)(shou)(shou)(shou)(shou)(shou))許(xu)(xu)(xu)可(ke)(ke)(ke)(ke)(ke)(ke)(ke)(ke)證(zheng)(zheng)(zheng)(zheng)(zheng)滿(man)三(san)(san)(san)年(nian)仍未(wei)銷(xiao)(xiao)(xiao)售(shou)(shou)(shou)(shou)(shou)(shou)完畢的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)”起(qi)始時(shi)(shi)間(jian)在(zai)(zai)(zai)(zai)(zai)(zai)(zai)具(ju)(ju)體工(gong)(gong)(gong)作中(zhong)該(gai)如(ru)何(he)(he)(he)(he)(he)掌(zhang)
握?
“剩余的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)可(ke)(ke)(ke)(ke)(ke)(ke)(ke)(ke)售(shou)(shou)(shou)(shou)(shou)(shou)建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)面(mian)(mian)(mian)(mian)積(ji)(ji)(ji)(ji)已經(jing)(jing)(jing)(jing)出(chu)(chu)(chu)(chu)(chu)租或(huo)自(zi)(zi)用(yong)(yong)(yong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)”是指已售(shou)(shou)(shou)(shou)(shou)(shou)建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)面(mian)(mian)(mian)(mian)積(ji)(ji)(ji)(ji)、視(shi)同(tong)(tong)(tong)(tong)(tong)(tong)(tong)(tong)銷(xiao)(xiao)(xiao)售(shou)(shou)(shou)(shou)(shou)(shou)面(mian)(mian)(mian)(mian)積(ji)(ji)(ji)(ji)以(yi)(yi)(yi)(yi)(yi)(yi)及(ji)用(yong)(yong)(yong)于(yu)出(chu)(chu)(chu)(chu)(chu)租與(yu)自(zi)(zi)用(yong)(yong)(yong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)可(ke)(ke)(ke)(ke)(ke)(ke)(ke)(ke)售(shou)(shou)(shou)(shou)(shou)(shou)建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)面(mian)(mian)(mian)(mian)積(ji)(ji)(ji)(ji)之(zhi)和(he)(he)(he)÷項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)總(zong)(zong)
可(ke)(ke)(ke)(ke)(ke)(ke)(ke)(ke)售(shou)(shou)(shou)(shou)(shou)(shou)建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)面(mian)(mian)(mian)(mian)積(ji)(ji)(ji)(ji)×100%≥85%”。
“取(qu)(qu)(qu)(qu)得(de)(de)(de)(de)(de)銷(xiao)(xiao)(xiao)售(shou)(shou)(shou)(shou)(shou)(shou)(預(yu)(yu)(yu)(yu)售(shou)(shou)(shou)(shou)(shou)(shou))許(xu)(xu)(xu)可(ke)(ke)(ke)(ke)(ke)(ke)(ke)(ke)證(zheng)(zheng)(zheng)(zheng)(zheng)滿(man)三(san)(san)(san)年(nian)仍未(wei)銷(xiao)(xiao)(xiao)售(shou)(shou)(shou)(shou)(shou)(shou)完畢的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)”起(qi)始時(shi)(shi)間(jian)為(wei)(wei)(wei)清(qing)(qing)(qing)(qing)(qing)(qing)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)最后一(yi)(yi)份預(yu)(yu)(yu)(yu)售(shou)(shou)(shou)(shou)(shou)(shou)許(xu)(xu)(xu)可(ke)(ke)(ke)(ke)(ke)(ke)(ke)(ke)證(zheng)(zheng)(zheng)(zheng)(zheng)首次取(qu)(qu)(qu)(qu)得(de)(de)(de)(de)(de)時(shi)(shi)間(jian)。
八(ba)(ba)、如(ru)何(he)(he)(he)(he)(he)判定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)(chan)銷(xiao)(xiao)(xiao)售(shou)(shou)(shou)(shou)(shou)(shou)價(jia)(jia)(jia)(jia)格(ge)(ge)(ge)(ge)明(ming)顯(xian)偏(pian)低具(ju)(ju)有(you)正(zheng)當(dang)理(li)(li)由(you)？
辦(ban)(ban)(ban)(ban)(ban)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)第(di)(di)(di)(di)(di)二(er)(er)(er)(er)(er)十(shi)(shi)(shi)(shi)(shi)七(qi)(qi)條(tiao)(tiao)(tiao)規(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)“對(dui)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)(chan)銷(xiao)(xiao)(xiao)售(shou)(shou)(shou)(shou)(shou)(shou)價(jia)(jia)(jia)(jia)格(ge)(ge)(ge)(ge)明(ming)顯(xian)偏(pian)低的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)以(yi)(yi)(yi)(yi)(yi)(yi)下(xia)(xia)情(qing)(qing)形(xing)，可(ke)(ke)(ke)(ke)(ke)(ke)(ke)(ke)視(shi)為(wei)(wei)(wei)有(you)正(zheng)當(dang)理(li)(li)由(you)”：
1.法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)院(yuan)判決(jue)或(huo)裁定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)轉讓(rang)(rang)(rang)價(jia)(jia)(jia)(jia)格(ge)(ge)(ge)(ge)；
2.采(cai)取(qu)(qu)(qu)(qu)政(zheng)(zheng)府(fu)指導價(jia)(jia)(jia)(jia)、限(xian)價(jia)(jia)(jia)(jia)等(deng)(deng)非(fei)(fei)市(shi)(shi)場定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)價(jia)(jia)(jia)(jia)方(fang)(fang)式銷(xiao)(xiao)(xiao)售(shou)(shou)(shou)(shou)(shou)(shou)，能(neng)提(ti)供(gong)相關(guan)(guan)(guan)主(zhu)(zhu)管(guan)(guan)(guan)部(bu)(bu)門(men)資(zi)(zi)料(liao)(liao)證(zheng)(zheng)(zheng)(zheng)(zheng)明(ming)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)；
3.主(zhu)(zhu)管(guan)(guan)(guan)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)機(ji)關(guan)(guan)(guan)認定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)其(qi)(qi)他(ta)(ta)合(he)(he)(he)理(li)(li)情(qing)(qing)形(xing)。
九(jiu)(jiu)、房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)(chan)開(kai)(kai)(kai)(kai)(kai)(kai)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)企(qi)(qi)(qi)業(ye)(ye)(ye)在(zai)(zai)(zai)(zai)(zai)(zai)(zai)與(yu)政(zheng)(zheng)府(fu)約定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)內建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)配(pei)建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)并(bing)(bing)(bing)(bing)(bing)無償(chang)(chang)移(yi)(yi)(yi)交政(zheng)(zheng)府(fu)指定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)，收(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)和(he)(he)(he)成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)如(ru)何(he)(he)(he)(he)(he)確(que)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)？
辦(ban)(ban)(ban)(ban)(ban)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)第(di)(di)(di)(di)(di)二(er)(er)(er)(er)(er)十(shi)(shi)(shi)(shi)(shi)八(ba)(ba)條(tiao)(tiao)(tiao)規(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)“對(dui)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)(chan)開(kai)(kai)(kai)(kai)(kai)(kai)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)企(qi)(qi)(qi)業(ye)(ye)(ye)在(zai)(zai)(zai)(zai)(zai)(zai)(zai)土(tu)(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)招拍(pai)掛環(huan)節(jie)，與(yu)政(zheng)(zheng)府(fu)約定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)在(zai)(zai)(zai)(zai)(zai)(zai)(zai)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)內建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)配(pei)建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)并(bing)(bing)(bing)(bing)(bing)無償(chang)(chang)移(yi)(yi)(yi)交政(zheng)(zheng)府(fu)指定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)，土(tu)(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)
增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)應(ying)(ying)按(an)(an)(an)(an)照(zhao)不(bu)(bu)(bu)(bu)(bu)(bu)含增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)確(que)認收(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)”。
辦(ban)(ban)(ban)(ban)(ban)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)第(di)(di)(di)(di)(di)二(er)(er)(er)(er)(er)十(shi)(shi)(shi)(shi)(shi)九(jiu)(jiu)條(tiao)(tiao)(tiao)規(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)“對(dui)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)(chan)開(kai)(kai)(kai)(kai)(kai)(kai)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)企(qi)(qi)(qi)業(ye)(ye)(ye)在(zai)(zai)(zai)(zai)(zai)(zai)(zai)土(tu)(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)招拍(pai)掛環(huan)節(jie)，與(yu)政(zheng)(zheng)府(fu)約定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)在(zai)(zai)(zai)(zai)(zai)(zai)(zai)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)內建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)配(pei)建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)并(bing)(bing)(bing)(bing)(bing)無償(chang)(chang)移(yi)(yi)(yi)交政(zheng)(zheng)府(fu)指定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)，建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)
配(pei)建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)生(sheng)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)安裝工(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)費(fei)(fei)(fei)(fei)，作為(wei)(wei)(wei)土(tu)(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)在(zai)(zai)(zai)(zai)(zai)(zai)(zai)土(tu)(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)清(qing)(qing)(qing)(qing)(qing)(qing)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)中(zhong)予以(yi)(yi)(yi)(yi)(yi)(yi)扣(kou)(kou)除(chu)(chu)(chu)”。
十(shi)(shi)(shi)(shi)(shi)、辦(ban)(ban)(ban)(ban)(ban)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)第(di)(di)(di)(di)(di)二(er)(er)(er)(er)(er)十(shi)(shi)(shi)(shi)(shi)九(jiu)(jiu)條(tiao)(tiao)(tiao)規(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)“...隨房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)一(yi)(yi)同(tong)(tong)(tong)(tong)(tong)(tong)(tong)(tong)出(chu)(chu)(chu)(chu)(chu)售(shou)(shou)(shou)(shou)(shou)(shou)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)以(yi)(yi)(yi)(yi)(yi)(yi)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)為(wei)(wei)(wei)載(zai)體，不(bu)(bu)(bu)(bu)(bu)(bu)可(ke)(ke)(ke)(ke)(ke)(ke)(ke)(ke)隨意移(yi)(yi)(yi)動(dong)(dong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)附屬設(she)(she)(she)備和(he)(he)(he)配(pei)套(tao)設(she)(she)(she)施(shi)(shi)，如(ru)整體中(zhong)央空調、戶式小(xiao)型(xing)
中(zhong)央空調、固定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)式衣(yi)柜櫥柜等(deng)(deng)，其(qi)(qi)外(wai)購成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)允(yun)(yun)許(xu)(xu)(xu)扣(kou)(kou)除(chu)(chu)(chu)”，可(ke)(ke)(ke)(ke)(ke)(ke)(ke)(ke)移(yi)(yi)(yi)動(dong)(dong)家(jia)電(dian)家(jia)具(ju)(ju)、裝飾(shi)品(pin)等(deng)(deng)該(gai)如(ru)何(he)(he)(he)(he)(he)處(chu)理(li)(li)？
裝修(xiu)是指為(wei)(wei)(wei)使(shi)(shi)建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)物(wu)(wu)(wu)(wu)、構(gou)筑(zhu)(zhu)(zhu)(zhu)(zhu)物(wu)(wu)(wu)(wu)內、外(wai)空間(jian)達到一(yi)(yi)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)環(huan)境要(yao)求(qiu)，使(shi)(shi)用(yong)(yong)(yong)建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)裝飾(shi)材料(liao)(liao)，對(dui)建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)物(wu)(wu)(wu)(wu)、構(gou)筑(zhu)(zhu)(zhu)(zhu)(zhu)物(wu)(wu)(wu)(wu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)外(wai)表和(he)(he)(he)內部(bu)(bu)進(jin)行(xing)(xing)(xing)(xing)修(xiu)飾(shi)處(chu)
理(li)(li)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)工(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)活動(dong)(dong)。可(ke)(ke)(ke)(ke)(ke)(ke)(ke)(ke)移(yi)(yi)(yi)動(dong)(dong)家(jia)電(dian)家(jia)具(ju)(ju)、日(ri)用(yong)(yong)(yong)品(pin)、可(ke)(ke)(ke)(ke)(ke)(ke)(ke)(ke)移(yi)(yi)(yi)動(dong)(dong)裝飾(shi)品(pin)等(deng)(deng)不(bu)(bu)(bu)(bu)(bu)(bu)屬于(yu)裝修(xiu)范圍(wei)，也不(bu)(bu)(bu)(bu)(bu)(bu)屬于(yu)土(tu)(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)范圍(wei)，因此(ci)在(zai)(zai)(zai)(zai)(zai)(zai)(zai)清(qing)(qing)(qing)(qing)(qing)(qing)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)時(shi)(shi)其(qi)(qi)采(cai)
購成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)不(bu)(bu)(bu)(bu)(bu)(bu)允(yun)(yun)許(xu)(xu)(xu)扣(kou)(kou)除(chu)(chu)(chu)。本(ben)(ben)(ben)(ben)(ben)著收(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)配(pei)比(bi)(bi)原(yuan)則(ze)，在(zai)(zai)(zai)(zai)(zai)(zai)(zai)清(qing)(qing)(qing)(qing)(qing)(qing)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)時(shi)(shi)按(an)(an)(an)(an)采(cai)購原(yuan)價(jia)(jia)(jia)(jia)在(zai)(zai)(zai)(zai)(zai)(zai)(zai)收(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)中(zhong)同(tong)(tong)(tong)(tong)(tong)(tong)(tong)(tong)時(shi)(shi)剔(ti)除(chu)(chu)(chu)。
十(shi)(shi)(shi)(shi)(shi)一(yi)(yi)、同(tong)(tong)(tong)(tong)(tong)(tong)(tong)(tong)時(shi)(shi)開(kai)(kai)(kai)(kai)(kai)(kai)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)多(duo)(duo)(duo)個(ge)(ge)(ge)(ge)(ge)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)(chan)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)但(dan)公共(gong)(gong)(gong)配(pei)套(tao)設(she)(she)(she)施(shi)(shi)滯(zhi)后建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)，在(zai)(zai)(zai)(zai)(zai)(zai)(zai)實(shi)際(ji)(ji)工(gong)(gong)(gong)作中(zhong)該(gai)如(ru)何(he)(he)(he)(he)(he)掌(zhang)握?
辦(ban)(ban)(ban)(ban)(ban)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)第(di)(di)(di)(di)(di)二(er)(er)(er)(er)(er)十(shi)(shi)(shi)(shi)(shi)九(jiu)(jiu)條(tiao)(tiao)(tiao)規(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)“同(tong)(tong)(tong)(tong)(tong)(tong)(tong)(tong)時(shi)(shi)開(kai)(kai)(kai)(kai)(kai)(kai)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)多(duo)(duo)(duo)個(ge)(ge)(ge)(ge)(ge)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)(chan)開(kai)(kai)(kai)(kai)(kai)(kai)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)，但(dan)公共(gong)(gong)(gong)配(pei)套(tao)設(she)(she)(she)施(shi)(shi)滯(zhi)后建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)，滯(zhi)后建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)公共(gong)(gong)(gong)配(pei)套(tao)設(she)(she)(she)施(shi)(shi)按(an)(an)(an)(an)照(zhao)受(shou)益(yi)對(dui)象分(fen)(fen)攤(tan)(tan)
扣(kou)(kou)除(chu)(chu)(chu)”。
十(shi)(shi)(shi)(shi)(shi)二(er)(er)(er)(er)(er)、屬于(yu)多(duo)(duo)(duo)個(ge)(ge)(ge)(ge)(ge)清(qing)(qing)(qing)(qing)(qing)(qing)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)共(gong)(gong)(gong)同(tong)(tong)(tong)(tong)(tong)(tong)(tong)(tong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)土(tu)(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)和(he)(he)(he)其(qi)(qi)他(ta)(ta)成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)費(fei)(fei)(fei)(fei)用(yong)(yong)(yong)，如(ru)何(he)(he)(he)(he)(he)扣(kou)(kou)除(chu)(chu)(chu)？
辦(ban)(ban)(ban)(ban)(ban)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)第(di)(di)(di)(di)(di)三(san)(san)(san)十(shi)(shi)(shi)(shi)(shi)條(tiao)(tiao)(tiao)第(di)(di)(di)(di)(di)五(wu)(wu)款(kuan)(kuan)規(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)“屬于(yu)多(duo)(duo)(duo)個(ge)(ge)(ge)(ge)(ge)清(qing)(qing)(qing)(qing)(qing)(qing)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)共(gong)(gong)(gong)同(tong)(tong)(tong)(tong)(tong)(tong)(tong)(tong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)土(tu)(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)，原(yuan)則(ze)上(shang)(shang)應(ying)(ying)按(an)(an)(an)(an)清(qing)(qing)(qing)(qing)(qing)(qing)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)占(zhan)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)面(mian)(mian)(mian)(mian)積(ji)(ji)(ji)(ji)占(zhan)土(tu)(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)總(zong)(zong)面(mian)(mian)(mian)(mian)積(ji)(ji)(ji)(ji)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)比(bi)(bi)例(li)(li)計(ji)(ji)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)分(fen)(fen)攤(tan)(tan)。無
法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)取(qu)(qu)(qu)(qu)得(de)(de)(de)(de)(de)清(qing)(qing)(qing)(qing)(qing)(qing)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)占(zhan)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)面(mian)(mian)(mian)(mian)積(ji)(ji)(ji)(ji)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)，按(an)(an)(an)(an)清(qing)(qing)(qing)(qing)(qing)(qing)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)規(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)劃(hua)建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)面(mian)(mian)(mian)(mian)積(ji)(ji)(ji)(ji)占(zhan)總(zong)(zong)規(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)劃(hua)建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)面(mian)(mian)(mian)(mian)積(ji)(ji)(ji)(ji)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)比(bi)(bi)例(li)(li)計(ji)(ji)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)分(fen)(fen)攤(tan)(tan)”。
“屬于(yu)多(duo)(duo)(duo)個(ge)(ge)(ge)(ge)(ge)清(qing)(qing)(qing)(qing)(qing)(qing)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)共(gong)(gong)(gong)同(tong)(tong)(tong)(tong)(tong)(tong)(tong)(tong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)其(qi)(qi)他(ta)(ta)成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)費(fei)(fei)(fei)(fei)用(yong)(yong)(yong)，按(an)(an)(an)(an)清(qing)(qing)(qing)(qing)(qing)(qing)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)規(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)劃(hua)建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)面(mian)(mian)(mian)(mian)積(ji)(ji)(ji)(ji)占(zhan)規(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)劃(hua)總(zong)(zong)建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)面(mian)(mian)(mian)(mian)積(ji)(ji)(ji)(ji)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)比(bi)(bi)例(li)(li)計(ji)(ji)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)分(fen)(fen)攤(tan)(tan)”。
十(shi)(shi)(shi)(shi)(shi)三(san)(san)(san)、同(tong)(tong)(tong)(tong)(tong)(tong)(tong)(tong)一(yi)(yi)清(qing)(qing)(qing)(qing)(qing)(qing)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)中(zhong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)土(tu)(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)、其(qi)(qi)他(ta)(ta)共(gong)(gong)(gong)同(tong)(tong)(tong)(tong)(tong)(tong)(tong)(tong)成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)，如(ru)何(he)(he)(he)(he)(he)扣(kou)(kou)除(chu)(chu)(chu)？
辦(ban)(ban)(ban)(ban)(ban)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)第(di)(di)(di)(di)(di)三(san)(san)(san)十(shi)(shi)(shi)(shi)(shi)條(tiao)(tiao)(tiao)第(di)(di)(di)(di)(di)六款(kuan)(kuan)規(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)“同(tong)(tong)(tong)(tong)(tong)(tong)(tong)(tong)一(yi)(yi)清(qing)(qing)(qing)(qing)(qing)(qing)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)中(zhong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)土(tu)(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)、其(qi)(qi)他(ta)(ta)成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)費(fei)(fei)(fei)(fei)用(yong)(yong)(yong)，按(an)(an)(an)(an)不(bu)(bu)(bu)(bu)(bu)(bu)同(tong)(tong)(tong)(tong)(tong)(tong)(tong)(tong)類(lei)(lei)型(xing)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)(chan)可(ke)(ke)(ke)(ke)(ke)(ke)(ke)(ke)售(shou)(shou)(shou)(shou)(shou)(shou)建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)面(mian)(mian)(mian)(mian)積(ji)(ji)(ji)(ji)占(zhan)總(zong)(zong)可(ke)(ke)(ke)(ke)(ke)(ke)(ke)(ke)售(shou)(shou)(shou)(shou)(shou)(shou)建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)面(mian)(mian)(mian)(mian)積(ji)(ji)(ji)(ji)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)比(bi)(bi)
例(li)(li)計(ji)(ji)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)分(fen)(fen)攤(tan)(tan)。對(dui)于(yu)清(qing)(qing)(qing)(qing)(qing)(qing)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)能(neng)夠提(ti)供(gong)獨立(li)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)土(tu)(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)出(chu)(chu)(chu)(chu)(chu)讓(rang)(rang)(rang)合(he)(he)(he)同(tong)(tong)(tong)(tong)(tong)(tong)(tong)(tong)、劃(hua)撥協議、投資(zi)(zi)協議的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)，土(tu)(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)可(ke)(ke)(ke)(ke)(ke)(ke)(ke)(ke)直接(jie)歸集到受(shou)益(yi)對(dui)象”。
十(shi)(shi)(shi)(shi)(shi)四(si)、室(shi)內精裝修(xiu)成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)如(ru)何(he)(he)(he)(he)(he)扣(kou)(kou)除(chu)(chu)(chu)？
辦(ban)(ban)(ban)(ban)(ban)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)第(di)(di)(di)(di)(di)三(san)(san)(san)十(shi)(shi)(shi)(shi)(shi)條(tiao)(tiao)(tiao)第(di)(di)(di)(di)(di)七(qi)(qi)款(kuan)(kuan)規(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)“對(dui)于(yu)單(dan)(dan)(dan)獨簽訂裝修(xiu)合(he)(he)(he)同(tong)(tong)(tong)(tong)(tong)(tong)(tong)(tong)、單(dan)(dan)(dan)獨結(jie)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)、有(you)明(ming)確(que)受(shou)益(yi)對(dui)象的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)室(shi)內精裝修(xiu)成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)，可(ke)(ke)(ke)(ke)(ke)(ke)(ke)(ke)直接(jie)歸集”。
十(shi)(shi)(shi)(shi)(shi)五(wu)(wu)、利用(yong)(yong)(yong)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)下(xia)(xia)人防(fang)設(she)(she)(she)施(shi)(shi)建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)造的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)車(che)庫（位(wei)(wei)(wei)(wei)(wei)(wei)）等(deng)(deng)設(she)(she)(she)施(shi)(shi)取(qu)(qu)(qu)(qu)得(de)(de)(de)(de)(de)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)收(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)和(he)(he)(he)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)生(sheng)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)支(zhi)出(chu)(chu)(chu)(chu)(chu)，如(ru)何(he)(he)(he)(he)(he)扣(kou)(kou)除(chu)(chu)(chu)？
辦(ban)(ban)(ban)(ban)(ban)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)第(di)(di)(di)(di)(di)三(san)(san)(san)十(shi)(shi)(shi)(shi)(shi)二(er)(er)(er)(er)(er)條(tiao)(tiao)(tiao)規(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)“房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)(chan)開(kai)(kai)(kai)(kai)(kai)(kai)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)企(qi)(qi)(qi)業(ye)(ye)(ye)處(chu)置(zhi)利用(yong)(yong)(yong)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)下(xia)(xia)人防(fang)設(she)(she)(she)施(shi)(shi)建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)造的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)車(che)庫（位(wei)(wei)(wei)(wei)(wei)(wei)）等(deng)(deng)設(she)(she)(she)施(shi)(shi)取(qu)(qu)(qu)(qu)得(de)(de)(de)(de)(de)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)收(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)，不(bu)(bu)(bu)(bu)(bu)(bu)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)土(tu)(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)，在(zai)(zai)(zai)(zai)(zai)(zai)(zai)清(qing)(qing)(qing)(qing)(qing)(qing)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)
時(shi)(shi)不(bu)(bu)(bu)(bu)(bu)(bu)列收(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)，不(bu)(bu)(bu)(bu)(bu)(bu)扣(kou)(kou)除(chu)(chu)(chu)相應(ying)(ying)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)”。
“不(bu)(bu)(bu)(bu)(bu)(bu)予扣(kou)(kou)除(chu)(chu)(chu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)=測(ce)(ce)繪報告(gao)確(que)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)下(xia)(xia)人防(fang)設(she)(she)(she)施(shi)(shi)建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)面(mian)(mian)(mian)(mian)積(ji)(ji)(ji)(ji)÷測(ce)(ce)繪報告(gao)確(que)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)總(zong)(zong)建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)面(mian)(mian)(mian)(mian)積(ji)(ji)(ji)(ji)×建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)安裝工(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)費(fei)(fei)(fei)(fei)（不(bu)(bu)(bu)(bu)(bu)(bu)包含有(you)明(ming)確(que)受(shou)益(yi)
對(dui)象的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)室(shi)內精裝修(xiu)成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)）”。
“房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)(chan)開(kai)(kai)(kai)(kai)(kai)(kai)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)企(qi)(qi)(qi)業(ye)(ye)(ye)將地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)下(xia)(xia)人防(fang)設(she)(she)(she)施(shi)(shi)無償(chang)(chang)移(yi)(yi)(yi)交給(gei)政(zheng)(zheng)府(fu)、公用(yong)(yong)(yong)事業(ye)(ye)(ye)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)用(yong)(yong)(yong)于(yu)非(fei)(fei)營利性(xing)(xing)社會(hui)公共(gong)(gong)(gong)事業(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)，其(qi)(qi)成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)、費(fei)(fei)(fei)(fei)用(yong)(yong)(yong)可(ke)(ke)(ke)(ke)(ke)(ke)(ke)(ke)以(yi)(yi)(yi)(yi)(yi)(yi)扣(kou)(kou)除(chu)(chu)(chu)”。
十(shi)(shi)(shi)(shi)(shi)六、購買在(zai)(zai)(zai)(zai)(zai)(zai)(zai)建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)進(jin)行(xing)(xing)(xing)(xing)繼續(xu)(xu)建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)再轉讓(rang)(rang)(rang)，如(ru)何(he)(he)(he)(he)(he)扣(kou)(kou)除(chu)(chu)(chu)？
由(you)于(yu)在(zai)(zai)(zai)(zai)(zai)(zai)(zai)建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)工(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)出(chu)(chu)(chu)(chu)(chu)讓(rang)(rang)(rang)方(fang)(fang)在(zai)(zai)(zai)(zai)(zai)(zai)(zai)出(chu)(chu)(chu)(chu)(chu)讓(rang)(rang)(rang)在(zai)(zai)(zai)(zai)(zai)(zai)(zai)建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)工(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)土(tu)(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)清(qing)(qing)(qing)(qing)(qing)(qing)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)時(shi)(shi)，相應(ying)(ying)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)土(tu)(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)和(he)(he)(he)開(kai)(kai)(kai)(kai)(kai)(kai)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)已經(jing)(jing)(jing)(jing)加計(ji)(ji)扣(kou)(kou)除(chu)(chu)(chu)，為(wei)(wei)(wei)避免重復扣(kou)(kou)除(chu)(chu)(chu)，辦(ban)(ban)(ban)(ban)(ban)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)第(di)(di)(di)(di)(di)三(san)(san)(san)十(shi)(shi)(shi)(shi)(shi)三(san)(san)(san)
條(tiao)(tiao)(tiao)規(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)“房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)(chan)開(kai)(kai)(kai)(kai)(kai)(kai)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)企(qi)(qi)(qi)業(ye)(ye)(ye)購買在(zai)(zai)(zai)(zai)(zai)(zai)(zai)建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)后，繼續(xu)(xu)投入(ru)(ru)(ru)(ru)(ru)資(zi)(zi)金進(jin)行(xing)(xing)(xing)(xing)后續(xu)(xu)建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)，在(zai)(zai)(zai)(zai)(zai)(zai)(zai)清(qing)(qing)(qing)(qing)(qing)(qing)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)時(shi)(shi)，其(qi)(qi)購買在(zai)(zai)(zai)(zai)(zai)(zai)(zai)建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)所(suo)支(zhi)付(fu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)價(jia)(jia)(jia)(jia)款(kuan)(kuan)和(he)(he)(he)契稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)允(yun)(yun)許(xu)(xu)(xu)扣(kou)(kou)除(chu)(chu)(chu)，
但(dan)不(bu)(bu)(bu)(bu)(bu)(bu)得(de)(de)(de)(de)(de)作為(wei)(wei)(wei)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)(chan)開(kai)(kai)(kai)(kai)(kai)(kai)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)費(fei)(fei)(fei)(fei)用(yong)(yong)(yong)按(an)(an)(an)(an)比(bi)(bi)例(li)(li)計(ji)(ji)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)扣(kou)(kou)除(chu)(chu)(chu)以(yi)(yi)(yi)(yi)(yi)(yi)及(ji)加計(ji)(ji)20%扣(kou)(kou)除(chu)(chu)(chu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)基數。后續(xu)(xu)建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)支(zhi)出(chu)(chu)(chu)(chu)(chu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)扣(kou)(kou)除(chu)(chu)(chu)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)處(chu)理(li)(li)按(an)(an)(an)(an)照(zhao)土(tu)(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)清(qing)(qing)(qing)(qing)(qing)(qing)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)有(you)關(guan)(guan)(guan)規(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)執
行(xing)(xing)(xing)(xing)”。
十(shi)(shi)(shi)(shi)(shi)七(qi)(qi)、符(fu)(fu)合(he)(he)(he)什(shen)么條(tiao)(tiao)(tiao)件，主(zhu)(zhu)管(guan)(guan)(guan)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)機(ji)關(guan)(guan)(guan)可(ke)(ke)(ke)(ke)(ke)(ke)(ke)(ke)對(dui)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)(chan)開(kai)(kai)(kai)(kai)(kai)(kai)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)企(qi)(qi)(qi)業(ye)(ye)(ye)實(shi)行(xing)(xing)(xing)(xing)核(he)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)？
辦(ban)(ban)(ban)(ban)(ban)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)第(di)(di)(di)(di)(di)三(san)(san)(san)十(shi)(shi)(shi)(shi)(shi)五(wu)(wu)條(tiao)(tiao)(tiao)規(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)“房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)(chan)開(kai)(kai)(kai)(kai)(kai)(kai)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)企(qi)(qi)(qi)業(ye)(ye)(ye)符(fu)(fu)合(he)(he)(he)以(yi)(yi)(yi)(yi)(yi)(yi)下(xia)(xia)條(tiao)(tiao)(tiao)件之(zhi)一(yi)(yi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)，主(zhu)(zhu)管(guan)(guan)(guan)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)機(ji)關(guan)(guan)(guan)可(ke)(ke)(ke)(ke)(ke)(ke)(ke)(ke)實(shi)行(xing)(xing)(xing)(xing)核(he)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)”：
1.依照(zhao)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)律、行(xing)(xing)(xing)(xing)政(zheng)(zheng)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)規(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)規(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)應(ying)(ying)當(dang)設(she)(she)(she)置(zhi)但(dan)未(wei)設(she)(she)(she)置(zhi)賬(zhang)簿的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)；
2.擅自(zi)(zi)銷(xiao)(xiao)(xiao)毀賬(zhang)簿或(huo)者(zhe)拒不(bu)(bu)(bu)(bu)(bu)(bu)提(ti)供(gong)納稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)資(zi)(zi)料(liao)(liao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)；
3.雖(sui)設(she)(she)(she)置(zhi)賬(zhang)簿，但(dan)賬(zhang)目(mu)(mu)(mu)(mu)(mu)(mu)混亂(luan)或(huo)者(zhe)成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)資(zi)(zi)料(liao)(liao)、收(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)憑證(zheng)(zheng)(zheng)(zheng)(zheng)、費(fei)(fei)(fei)(fei)用(yong)(yong)(yong)憑證(zheng)(zheng)(zheng)(zheng)(zheng)殘缺不(bu)(bu)(bu)(bu)(bu)(bu)全，難以(yi)(yi)(yi)(yi)(yi)(yi)確(que)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)轉讓(rang)(rang)(rang)收(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)或(huo)扣(kou)(kou)除(chu)(chu)(chu)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)金額(e)(e)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)；
4.符(fu)(fu)合(he)(he)(he)土(tu)(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)清(qing)(qing)(qing)(qing)(qing)(qing)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)條(tiao)(tiao)(tiao)件，房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)(chan)開(kai)(kai)(kai)(kai)(kai)(kai)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)企(qi)(qi)(qi)業(ye)(ye)(ye)未(wei)按(an)(an)(an)(an)照(zhao)規(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)期(qi)限(xian)辦(ban)(ban)(ban)(ban)(ban)理(li)(li)清(qing)(qing)(qing)(qing)(qing)(qing)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)手續(xu)(xu)，經(jing)(jing)(jing)(jing)主(zhu)(zhu)管(guan)(guan)(guan)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)機(ji)關(guan)(guan)(guan)責令(ling)限(xian)期(qi)清(qing)(qing)(qing)(qing)(qing)(qing)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)，逾期(qi)仍不(bu)(bu)(bu)(bu)(bu)(bu)清(qing)(qing)(qing)(qing)(qing)(qing)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)；
5.申(shen)報的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)計(ji)(ji)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)依據明(ming)顯(xian)偏(pian)低，又無正(zheng)當(dang)理(li)(li)由(you)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)。
十(shi)(shi)(shi)(shi)(shi)八(ba)(ba)、核(he)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)土(tu)(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)具(ju)(ju)體方(fang)(fang)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)？
辦(ban)(ban)(ban)(ban)(ban)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)第(di)(di)(di)(di)(di)三(san)(san)(san)十(shi)(shi)(shi)(shi)(shi)七(qi)(qi)條(tiao)(tiao)(tiao)規(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)“對(dui)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)(chan)開(kai)(kai)(kai)(kai)(kai)(kai)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)進(jin)行(xing)(xing)(xing)(xing)核(he)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)時(shi)(shi)，應(ying)(ying)分(fen)(fen)別核(he)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)收(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)或(huo)者(zhe)扣(kou)(kou)除(chu)(chu)(chu)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)金額(e)(e)，確(que)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)額(e)(e)，按(an)(an)(an)(an)照(zhao)適(shi)(shi)(shi)用(yong)(yong)(yong)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)率(lv)(lv)計(ji)(ji)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)
土(tu)(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)”。其(qi)(qi)中(zhong)：
1.收(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)核(he)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)方(fang)(fang)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)和(he)(he)(he)順(shun)序(xu)：一(yi)(yi)是按(an)(an)(an)(an)本(ben)(ben)(ben)(ben)(ben)企(qi)(qi)(qi)業(ye)(ye)(ye)在(zai)(zai)(zai)(zai)(zai)(zai)(zai)同(tong)(tong)(tong)(tong)(tong)(tong)(tong)(tong)一(yi)(yi)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)區、同(tong)(tong)(tong)(tong)(tong)(tong)(tong)(tong)一(yi)(yi)年(nian)度銷(xiao)(xiao)(xiao)售(shou)(shou)(shou)(shou)(shou)(shou)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)同(tong)(tong)(tong)(tong)(tong)(tong)(tong)(tong)類(lei)(lei)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)(chan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)平(ping)均價(jia)(jia)(jia)(jia)格(ge)(ge)(ge)(ge)確(que)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)；二(er)(er)(er)(er)(er)是由(you)主(zhu)(zhu)管(guan)(guan)(guan)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)機(ji)關(guan)(guan)(guan)參照(zhao)當(dang)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)
當(dang)年(nian)、同(tong)(tong)(tong)(tong)(tong)(tong)(tong)(tong)類(lei)(lei)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)(chan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)市(shi)(shi)場價(jia)(jia)(jia)(jia)格(ge)(ge)(ge)(ge)或(huo)評估(gu)價(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)確(que)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)。
2.土(tu)(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)價(jia)(jia)(jia)(jia)款(kuan)(kuan)核(he)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)方(fang)(fang)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)和(he)(he)(he)順(shun)序(xu)：一(yi)(yi)是土(tu)(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)管(guan)(guan)(guan)理(li)(li)部(bu)(bu)門(men)提(ti)供(gong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)土(tu)(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)價(jia)(jia)(jia)(jia)款(kuan)(kuan)證(zheng)(zheng)(zheng)(zheng)(zheng)明(ming)，契稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)完稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)憑證(zheng)(zheng)(zheng)(zheng)(zheng)，人民法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)院(yuan)判決(jue)、裁定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)土(tu)(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)轉讓(rang)(rang)(rang)價(jia)(jia)(jia)(jia)格(ge)(ge)(ge)(ge)，人民
法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)院(yuan)執行(xing)(xing)(xing)(xing)不(bu)(bu)(bu)(bu)(bu)(bu)動(dong)(dong)產(chan)(chan)(chan)(chan)(chan)(chan)拍(pai)賣的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)土(tu)(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)成(cheng)(cheng)(cheng)(cheng)(cheng)交價(jia)(jia)(jia)(jia)格(ge)(ge)(ge)(ge)等(deng)(deng)；二(er)(er)(er)(er)(er)是當(dang)年(nian)度同(tong)(tong)(tong)(tong)(tong)(tong)(tong)(tong)類(lei)(lei)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)段交易(yi)價(jia)(jia)(jia)(jia)格(ge)(ge)(ge)(ge)；三(san)(san)(san)是當(dang)年(nian)度同(tong)(tong)(tong)(tong)(tong)(tong)(tong)(tong)類(lei)(lei)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)段基準(zhun)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)價(jia)(jia)(jia)(jia)。
3.四(si)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)（前期(qi)工(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)費(fei)(fei)(fei)(fei)、建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)安裝工(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)費(fei)(fei)(fei)(fei)、基礎設(she)(she)(she)施(shi)(shi)費(fei)(fei)(fei)(fei)、開(kai)(kai)(kai)(kai)(kai)(kai)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)間(jian)接(jie)費(fei)(fei)(fei)(fei)用(yong)(yong)(yong)）單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)面(mian)(mian)(mian)(mian)積(ji)(ji)(ji)(ji)金額(e)(e)標(biao)準(zhun)核(he)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)方(fang)(fang)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)：一(yi)(yi)是參照(zhao)當(dang)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)工(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)造
價(jia)(jia)(jia)(jia)管(guan)(guan)(guan)理(li)(li)部(bu)(bu)門(men)公布的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)建(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)安造價(jia)(jia)(jia)(jia)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)額(e)(e)資(zi)(zi)料(liao)(liao)，結(jie)合(he)(he)(he)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)結(jie)構(gou)、用(yong)(yong)(yong)途、區位(wei)(wei)(wei)(wei)(wei)(wei)等(deng)(deng)因素核(he)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)；二(er)(er)(er)(er)(er)是參照(zhao)已完成(cheng)(cheng)(cheng)(cheng)(cheng)清(qing)(qing)(qing)(qing)(qing)(qing)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)審核(he)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)同(tong)(tong)(tong)(tong)(tong)(tong)(tong)(tong)期(qi)同(tong)(tong)(tong)(tong)(tong)(tong)(tong)(tong)類(lei)(lei)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)清(qing)(qing)(qing)(qing)(qing)(qing)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)數據核(he)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)。
十(shi)(shi)(shi)(shi)(shi)九(jiu)(jiu)、土(tu)(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)清(qing)(qing)(qing)(qing)(qing)(qing)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)款(kuan)(kuan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)補繳和(he)(he)(he)退(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)期(qi)限(xian)是如(ru)何(he)(he)(he)(he)(he)規(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)？
辦(ban)(ban)(ban)(ban)(ban)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)第(di)(di)(di)(di)(di)四(si)十(shi)(shi)(shi)(shi)(shi)條(tiao)(tiao)(tiao)規(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)“主(zhu)(zhu)管(guan)(guan)(guan)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)機(ji)關(guan)(guan)(guan)確(que)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)補繳稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)款(kuan)(kuan)期(qi)限(xian)原(yuan)則(ze)上(shang)(shang)不(bu)(bu)(bu)(bu)(bu)(bu)得(de)(de)(de)(de)(de)超過90日(ri)。房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)(chan)開(kai)(kai)(kai)(kai)(kai)(kai)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)企(qi)(qi)(qi)業(ye)(ye)(ye)提(ti)出(chu)(chu)(chu)(chu)(chu)退(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)申(shen)請的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)，主(zhu)(zhu)管(guan)(guan)(guan)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)機(ji)關(guan)(guan)(guan)應(ying)(ying)當(dang)
自(zi)(zi)受(shou)理(li)(li)退(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)申(shen)請之(zhi)日(ri)起(qi)90日(ri)內辦(ban)(ban)(ban)(ban)(ban)理(li)(li)退(tui)(tui)(tui)還(huan)手續(xu)(xu)”。
二(er)(er)(er)(er)(er)十(shi)(shi)(shi)(shi)(shi)、清(qing)(qing)(qing)(qing)(qing)(qing)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)繳納的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)土(tu)(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)可(ke)(ke)(ke)(ke)(ke)(ke)(ke)(ke)以(yi)(yi)(yi)(yi)(yi)(yi)追溯調整嗎？
辦(ban)(ban)(ban)(ban)(ban)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)第(di)(di)(di)(di)(di)四(si)十(shi)(shi)(shi)(shi)(shi)二(er)(er)(er)(er)(er)條(tiao)(tiao)(tiao)規(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)(gui)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)“房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)(chan)開(kai)(kai)(kai)(kai)(kai)(kai)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)企(qi)(qi)(qi)業(ye)(ye)(ye)自(zi)(zi)結(jie)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)繳納土(tu)(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)清(qing)(qing)(qing)(qing)(qing)(qing)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)款(kuan)(kuan)之(zhi)日(ri)起(qi)三(san)(san)(san)年(nian)內發(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)生(sheng)下(xia)(xia)列情(qing)(qing)形(xing)之(zhi)一(yi)(yi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)，可(ke)(ke)(ke)(ke)(ke)(ke)(ke)(ke)向主(zhu)(zhu)管(guan)(guan)(guan)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)機(ji)關(guan)(guan)(guan)一(yi)(yi)次
性(xing)(xing)提(ti)出(chu)(chu)(chu)(chu)(chu)申(shen)請，調整清(qing)(qing)(qing)(qing)(qing)(qing)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)額(e)(e)，退(tui)(tui)(tui)還(huan)多(duo)(duo)(duo)繳的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)土(tu)(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)(di)增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)款(kuan)(kuan)：一(yi)(yi)是清(qing)(qing)(qing)(qing)(qing)(qing)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)時(shi)(shi)未(wei)取(qu)(qu)(qu)(qu)得(de)(de)(de)(de)(de)合(he)(he)(he)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)有(you)效憑證(zheng)(zheng)(zheng)(zheng)(zheng)而(er)在(zai)(zai)(zai)(zai)(zai)(zai)(zai)清(qing)(qing)(qing)(qing)(qing)(qing)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)后取(qu)(qu)(qu)(qu)得(de)(de)(de)(de)(de)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)；二(er)(er)(er)(er)(er)是清(qing)(qing)(qing)(qing)(qing)(qing)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)時(shi)(shi)未(wei)支(zhi)付(fu)款(kuan)(kuan)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)
而(er)在(zai)(zai)(zai)(zai)(zai)(zai)(zai)清(qing)(qing)(qing)(qing)(qing)(qing)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)后支(zhi)付(fu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)；三(san)(san)(san)是清(qing)(qing)(qing)(qing)(qing)(qing)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)時(shi)(shi)應(ying)(ying)分(fen)(fen)攤(tan)(tan)但(dan)實(shi)際(ji)(ji)未(wei)能(neng)分(fen)(fen)攤(tan)(tan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)共(gong)(gong)(gong)同(tong)(tong)(tong)(tong)(tong)(tong)(tong)(tong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)費(fei)(fei)(fei)(fei)用(yong)(yong)(yong)，清(qing)(qing)(qing)(qing)(qing)(qing)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)后能(neng)夠按(an)(an)(an)(an)照(zhao)受(shou)益(yi)對(dui)象、采(cai)用(yong)(yong)(yong)合(he)(he)(he)理(li)(li)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)分(fen)(fen)配(pei)方(fang)(fang)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)分(fen)(fen)攤(tan)(tan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)”。
