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以房产联营投资的-房产税计税依据

  • 2026-04-02 06:55:53
以房产联营投资的-房产税计税依据

以房产联营投资的-房产税计税依据

以房产联营投资的，房产税计税依据应区别对待：
（1）以房产联营投资，共担经营风险的，被投资方按房产余值为计税依据计征房产税；
（2）以房产联营投资，不承担经营风险，只收取固定收入的，实际是以联营名义取得房产租金，由出租方按租金收入计征房产税；
（3）对于成立有限公司的，房产应当过户到新公司的名下即新公司所有，投资方不再缴纳房产税。
是不是和名股实债概念一样~
#税法 #和欢喜一起学税务吧
江苏,28分钟前,
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  1. CONNECT:[ UseTime:0.000843s ] mysql:host=127.0.0.1;port=3306;dbname=a_mffb;charset=utf8mb4
  2. SHOW FULL COLUMNS FROM `fenlei` [ RunTime:0.001465s ]
  3. SELECT * FROM `fenlei` WHERE `fid` = 0 [ RunTime:0.000640s ]
  4. SELECT * FROM `fenlei` WHERE `fid` = 63 [ RunTime:0.000539s ]
  5. SHOW FULL COLUMNS FROM `set` [ RunTime:0.001136s ]
  6. SELECT * FROM `set` [ RunTime:0.000470s ]
  7. SHOW FULL COLUMNS FROM `article` [ RunTime:0.001324s ]
  8. SELECT * FROM `article` WHERE `id` = 483232 LIMIT 1 [ RunTime:0.001010s ]
  9. UPDATE `article` SET `lasttime` = 1775630110 WHERE `id` = 483232 [ RunTime:0.031589s ]
  10. SELECT * FROM `fenlei` WHERE `id` = 64 LIMIT 1 [ RunTime:0.003350s ]
  11. SELECT * FROM `article` WHERE `id` < 483232 ORDER BY `id` DESC LIMIT 1 [ RunTime:0.001025s ]
  12. SELECT * FROM `article` WHERE `id` > 483232 ORDER BY `id` ASC LIMIT 1 [ RunTime:0.000908s ]
  13. SELECT * FROM `article` WHERE `id` < 483232 ORDER BY `id` DESC LIMIT 10 [ RunTime:0.001386s ]
  14. SELECT * FROM `article` WHERE `id` < 483232 ORDER BY `id` DESC LIMIT 10,10 [ RunTime:0.001784s ]
  15. SELECT * FROM `article` WHERE `id` < 483232 ORDER BY `id` DESC LIMIT 20,10 [ RunTime:0.006487s ]
0.209744s