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cong jia ji zheng de fang chan shui ji shui yuan zhi que ren ji qiao
Author(s): 
Pages: 33-35
Year: Issue:  31
Journal: Finance and Accounting Monthly

Keyword:  房产税从价计征计税原值土地价值;
Abstract: 本文主要从执行《小企业会计制度》、《企业会计制度》和《企业会计准则》的三类企业核算房屋价值是否含有土地价值的角度出发,通过实证案例论述从价计征房产税的计税原值确认技巧。
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