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房产税的房产原值规定!

  • 2026-04-19 23:35:37
房产税的房产原值规定!

在计征房产税时，为取得土地使用权所支付的价款是否计入房产原值？

有小伙伴在咨询这个问题，我明确告诉大家：必须计入！
对按房产原值计税的房产，无论会计上如何核算，房产原值均应包含地价。具体包括：为取得土地使用权支付的价款、开发土地发生的成本费用、按规定缴纳的有关税费等。宗地容积率低于0.5的，按房产建筑面积的2倍计算土地面积并据此确定计入房产原值的地价。
需要特别提醒的是，若遗漏地价核算，将存在少缴房产税的税务风险，企业需严格按政策规范操作，合规经营。具体文件可以参照根据财政部、税务总局《财税〔2010〕121号》文件规定

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  1. CONNECT:[ UseTime:0.000586s ] mysql:host=127.0.0.1;port=3306;dbname=a_mffb;charset=utf8mb4
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  3. SELECT * FROM `fenlei` WHERE `fid` = 0 [ RunTime:0.000324s ]
  4. SELECT * FROM `fenlei` WHERE `fid` = 63 [ RunTime:0.000279s ]
  5. SHOW FULL COLUMNS FROM `set` [ RunTime:0.000517s ]
  6. SELECT * FROM `set` [ RunTime:0.000217s ]
  7. SHOW FULL COLUMNS FROM `article` [ RunTime:0.000510s ]
  8. SELECT * FROM `article` WHERE `id` = 499752 LIMIT 1 [ RunTime:0.000361s ]
  9. UPDATE `article` SET `lasttime` = 1776706578 WHERE `id` = 499752 [ RunTime:0.003848s ]
  10. SELECT * FROM `fenlei` WHERE `id` = 64 LIMIT 1 [ RunTime:0.000243s ]
  11. SELECT * FROM `article` WHERE `id` < 499752 ORDER BY `id` DESC LIMIT 1 [ RunTime:0.000590s ]
  12. SELECT * FROM `article` WHERE `id` > 499752 ORDER BY `id` ASC LIMIT 1 [ RunTime:0.000380s ]
  13. SELECT * FROM `article` WHERE `id` < 499752 ORDER BY `id` DESC LIMIT 10 [ RunTime:0.000869s ]
  14. SELECT * FROM `article` WHERE `id` < 499752 ORDER BY `id` DESC LIMIT 10,10 [ RunTime:0.001769s ]
  15. SELECT * FROM `article` WHERE `id` < 499752 ORDER BY `id` DESC LIMIT 20,10 [ RunTime:0.006917s ]
0.089814s