The Three North area to the residents of heating enterprises fees shall be exempted from income tax jiqingwuyuetian

The "Three North" area to the residents of heating enterprises fees shall be exempted from income tax – Beijing, Beijing, September 8, according to the Ministry of Finance website news, the Ministry of Finance and the State Administration of Taxation recently jointly issued a notice, clearly since January 1, 2016 to 2018 the end of the period of heating, heating enterprises in north area to the residents of individual heating and the heating fee income exempt from vat. The heating period refers to the period of the second half of the year to the beginning of the second half of the heating period. Notice that the "Three North" refers to the area, Beijing City, Tianjin City, Hebei Province, Shanxi Province, the Inner Mongolia Autonomous Region, Liaoning Province, Dalian City, Jilin Province, Heilongjiang Province, Shandong Province, Qingdao City, Henan Province, Shaanxi Province, Gansu Province, Qinghai Province, the Ningxia Hui Autonomous Region and the Xinjiang Uygur Autonomous Region. The circular pointed out that the heating costs to the residents of heating income, including heating enterprises charged directly to the residents, through other units to the residents and the heating fee paid by the residents on behalf of the unit. The heating fee income exempted from VAT shall be separately accounted for in accordance with the provisions of article sixteenth of the Provisional Regulations of the People’s Republic of China on value added tax. Through the thermal products enterprises to residential heating thermal products production enterprises, enterprises should be based on the actual thermal products from resident heating fee income accounted for the total income of enterprises heating costs to determine the proportion of tax revenue ratio. The notice also pointed out that from January 1, 2016 to December 31, 2018, the residential heating and heating companies to charge heating costs, used for residential heating plant and land exempt from property tax, urban land use tax; on the other plant and heating enterprises shall be levied on land, property tax, urban land use tax in accordance with the provisions of. For the professional heating enterprises, the proportion of the heating fee income obtained from the heating of the residents to the total heating fee income shall be calculated as the property tax, the urban land use tax. To run the heating enterprises, used as the heating plant and use of land and other production and business activities of the plant and whether the land can be distinguished according to the different methods of calculating the real estate tax and urban land use tax exemption. Can be differentiated, the use of its heating plant and land, according to the heating income of the residents to obtain heating costs accounted for the proportion of total heating costs tax relief. Difficult to distinguish, for all of its plant and land, according to the heating income of residents to obtain heating costs accounted for the proportion of their operating income tax relief. For self heating units, according to the proportion of residential heating construction area accounting for the proportion of the total heating construction area is exempt from the use of heating plant and land property tax, urban land use tax.相关的主题文章: