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2012 wen ti jie da zhi qi (057 066)
Author(s): 
Pages: 35-36
Year: Issue:  19
Journal: Finance and Accounting Monthly

Keyword:  缴纳营业税问题解答国家税务总局国税函装修费购买方装饰业企业所得税营业外收入进项税额;
Abstract: <正>057.企业将装修后的一处房产转让,与购买方签订两份合同,分别收取转让房屋的价款和装修费,装修费部分是否可按"建筑业——装饰业"税目缴纳营业税?答:根据《国家税务总局关于销售不动产兼装修行为征收营业税问题的批复》(国税函[1998]53号)的规定,纳税人将销售房屋的行为分解成销售房屋与装修房屋两项,分别签订两
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