Does the state have regulations on the collection of heating interface fees?

The gas opening fee refers to the fee charged for urban gas construction. 200 1 The former State Planning Commission and the Ministry of Finance's Notice on Comprehensively Rectifying Housing Construction Fees and Cancelling Some Fees cancelled the fees including heating fees.

In 2002, Shandong Provincial Price Bureau's Letter on Issues Related to Defining the Document of Price Charges in Shandong Province reiterated that all charges explicitly cancelled in the document would be stopped before the new policy of supporting fees for urban infrastructure was introduced. If it continues to be charged, it will be investigated and dealt with according to arbitrary charges.

The calculation method of heating area is as follows:

1. The heating area of residential buildings is equal to the building area (property area) of heating houses, minus the areas with balcony partitions (excluding storage rooms), unheated kang houses, unheated stairwells and pipes.

2. Generally speaking, the heating area of commercial users, government agencies, enterprises and institutions, schools and social organizations is calculated according to the construction area of buildings using heat.

3. If the height of the heating building is higher than 3m, an additional charge will be charged, that is, every time it exceeds 0.2m (if it exceeds less than 0.2m, it will be calculated as 0.2m), the heating area will also be calculated as an increase of 10%.

4. The calculation method of heating area of sloping roof buildings is: Generally speaking, the space between the lower surface of the roof and the floor with a clear height of less than 1.2m is not included in the heating area, and those with a clear height of 1.2m ~ 2.2m are calculated as 1/2 of the projected area, and all those with a clear height of more than 2.2m are included in the heating area.

Laws and regulations related to extended data

200 1 The original Notice of the State Planning Commission and the Ministry of Finance on Cancelling Some Housing Construction Fees (JJ [20065438+0] No.585) cancelled the charging items, including heating fees.

It is clearly stipulated that the fund-raising for urban central heating project construction and urban gas construction will be cancelled, and will be uniformly included in the supporting fees for urban infrastructure, and no special supporting fees for water, electricity, gas, heat and roads will be charged separately.

The Official Reply of State Taxation Administration of The People's Republic of China on the Business Tax Collection of Pipeline Gas Charge (Installation Fee) (Guo [2002]105) stipulates that the pipeline gas charge (installation fee) is a one-time fee charged to users for pipeline gas engineering construction and technical transformation.

According to the current business tax policy, the pipeline gas collection fee (installation fee) should be taxed according to the "construction" tax item. According to the above regulations, the one-time combined heating fee charged by the heating company is not directly related to the sales quantity of heating. If value-added tax is not paid, business tax shall be paid according to the tax item of "construction industry".

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