Can the property fee be deducted after the property fee reform?

1. Property fee is attributed to the scale of camp reform.

2. Modern service industry refers to providing technical and common sense services for business activities such as manufacturing industry, civilized industry and modern logistics industry. Including research and technical services, information technology services, civilized concept services, logistics support services, leasing services, forensic consulting services, radio, film and television services, business support services and other modern services.

3. Business auxiliary services, including company handling services, business agency services, human resources services and security protection services.

4. The services provided by the company refer to the business activities of providing services, capital contribution and asset management, market management, property management and daily employment management for the headquarters.

The invoices issued by small-scale taxpayers after the reform of the camp cannot be deducted. Small-scale taxpayers, whether they are income from selling labor services or taxable services, must pay value-added tax at the rate of 3%, and cannot deduct input tax. The value-added tax paid according to the national tax shall be paid to the local taxation bureau: urban construction tax 7%, education fee 3% and local education fee 2%.

The deduction of real estate input tax is limited. On March 6th, 2008, the executive meeting of the State Council deliberated and adopted the pilot scheme of "camp reform". It is clear that from May 1 day, the "camp reform" pilot will be fully implemented, and the construction industry, real estate industry, financial industry and daily service industry will be included in the pilot scope.

From this point of view, the current business tax payers have all changed to value-added tax. In the meantime, the tax rate of 1 1% is applicable to the construction industry and real estate industry, and the tax rate of 6% is applicable to the financial industry and daily service industry. A senior tax official told reporters that business tax is an in-price tax and value-added tax is an out-of-price tax. The primary difference is that the latter taxes the value-added part between income and capital at a certain tax rate. For real estate development companies, what was the previous business tax? What detailed items are included? Real estate business tax, as its name implies, is a tax levied on real estate companies in the process of selling and transferring real estate on their own. The reporter noted that at the end of 20110, the Ministry of Finance and State Taxation Administration of The People's Republic of China jointly issued the Resolution on Amending the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value Added Tax and the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax. Article 25 of the document stipulates that if a taxpayer transfers the land use right or sells real estate in advance, the tax payment obligation occurs on the day when the advance payment is received.

In fact, under the "pre-sale system" of housing enterprises, advance payment has become one of the primary sources of payment and cash flow. In other words, housing enterprises have to pay a certain percentage of business tax when they receive advance payment. State Taxation Administration of The People's Republic of China recently issued the Notice on Promoting the Pilot Project of Changing Business Tax to Value-added Tax, which mentioned that real estate development enterprises sell developed real estate projects in advance, and pay value-added tax in advance according to the advance payment rate of 3% when receiving the advance payment. The main costs of real estate development companies include compensation for land acquisition and demolition, pre-project costs, construction and installation costs, basic equipment costs, supporting equipment costs, loan application costs and direct development costs.

What can be deducted from the input tax during the reform of the camp? "Jian 'an capital can be deducted, and the construction company will increase its business by 1 1%. If the cost of Jian' an accounts for 50%~60% and the gross profit accounts for 20%, it is still not equal. " Other examples, such as pre-development expenses and government funds, are impossible to deduct, and whether bank loan interest can be deducted is also a problem.