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【官方】房屋附属设备和配套设施是否计入房产原值计征房产税?

  • 2026-02-09 05:51:15
【官方】房屋附属设备和配套设施是否计入房产原值计征房产税?

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财税问题咨询李琳：13754449739微信

即问即答-多家单位都会存在的共同问题

企业每年的增值税收入和所得税收入是一样的，今年开电子票了。增值税收入就比所得税收入大了不少。想问增值税汇算的时候。是以所得税报表上的收入，还是增值税报表上的收入汇算呢?

答:2026年新增值税实行汇算，是按照增值税报表上的收入汇算。每年企业所得税汇算是按照所得税报表上的收入。

其他热点分享：
增值税新规，简易计税红冲发票可申请退税
【一图读懂】资源税的纳税义务发生时间是如何规定的？
收到用于集体福利、免税项目、简易计税等项目的专票，怎么在电子税务局上处理？
收到用于集体福利、免税项目、简易计税等项目的专票，怎么在电子税务局上处理？
解析《企业会计准则第30号-财务报表列报（修订征求意见稿）》
发行人：发放员工福利及公寓水电费未代扣个税被罚
税务总局最新回复：未取得发票能否税前扣除?
【政策分析】2026年2号公告：一般计税与小规模简易计税税负差的回补方法探析

三

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暂行条例到立法

是重大利好 是各单位红利期到了

深耕财税领域多年的老师，讲解最核心的变化点

用实力为您构筑合规防线

可为单位提供专业老师，根据单位具体情况提供培训方案，制定相应课件，进行员工整体素养训。（客服、财务、安全、人力资源、生产技术 水质检验等）

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  1. CONNECT:[ UseTime:0.001089s ] mysql:host=127.0.0.1;port=3306;dbname=a_mffb;charset=utf8mb4
  2. SHOW FULL COLUMNS FROM `fenlei` [ RunTime:0.001516s ]
  3. SELECT * FROM `fenlei` WHERE `fid` = 0 [ RunTime:0.000777s ]
  4. SELECT * FROM `fenlei` WHERE `fid` = 63 [ RunTime:0.003011s ]
  5. SHOW FULL COLUMNS FROM `set` [ RunTime:0.001306s ]
  6. SELECT * FROM `set` [ RunTime:0.000683s ]
  7. SHOW FULL COLUMNS FROM `article` [ RunTime:0.001537s ]
  8. SELECT * FROM `article` WHERE `id` = 464309 LIMIT 1 [ RunTime:0.002555s ]
  9. UPDATE `article` SET `lasttime` = 1771146573 WHERE `id` = 464309 [ RunTime:0.011300s ]
  10. SELECT * FROM `fenlei` WHERE `id` = 64 LIMIT 1 [ RunTime:0.000767s ]
  11. SELECT * FROM `article` WHERE `id` < 464309 ORDER BY `id` DESC LIMIT 1 [ RunTime:0.001447s ]
  12. SELECT * FROM `article` WHERE `id` > 464309 ORDER BY `id` ASC LIMIT 1 [ RunTime:0.001165s ]
  13. SELECT * FROM `article` WHERE `id` < 464309 ORDER BY `id` DESC LIMIT 10 [ RunTime:0.002532s ]
  14. SELECT * FROM `article` WHERE `id` < 464309 ORDER BY `id` DESC LIMIT 10,10 [ RunTime:0.004105s ]
  15. SELECT * FROM `article` WHERE `id` < 464309 ORDER BY `id` DESC LIMIT 20,10 [ RunTime:0.012343s ]
0.214520s