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Does the government have to pay value-added tax for property subsidies calculated by area in old residential areas?
The government has to pay value-added tax for the housing subsidies calculated by the area in the old residential areas. According to relevant public information, the government has to pay value-added tax on the property subsidies calculated by area in old residential areas. According to the provisions of Article 7 and Article 8 of the Announcement on Cancelling the Time Limit for Certification and Confirmation of VAT Tax Deduction Vouchers (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.20 1 9 No.45, hereinafter referred to as Announcement No.45), since June 65438+ 10/day, 2020, the taxpayer's financial subsidy income, its sales of goods, its sales of goods, Or the fiscal subsidy income obtained by the taxpayer under other circumstances does not belong to June 65438+ 10/2020. Before the date, the central financial subsidy obtained by the taxpayer will continue to be implemented in accordance with the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Related to the Central Financial Subsidy Value-added Tax (No.20 1 3). Those who have already declared and paid value-added tax can issue red-ink value-added tax invoices in accordance with the current regulations on the management of red-ink invoices, and deduct the central financial subsidies from the sales.
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