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2016 wen ti jie da zhi shi yi
Author(s): 
Pages: 127-128
Year: Issue:  31
Journal: Finance and Accounting Monthly

Keyword:  视同销售公共配套设施可售面积房地产企业问题解答转增股本应纳税所得额公益性社会团体国家税务总局公益性捐赠;
Abstract: <正>1.房地产企业将公共配套设施无偿移交给政府,在哪些情况下应做视同销售处理?答:在以下三种情形下房地产企业将公共配套设施无偿移交给政府应视同销售:(1)公共配套设施在可售面积之内。房地产企业将建设的医院、幼儿园、学校、供水设施、变电站、市政道路等配套设施无偿赠送(移交)给政府,如果上述设施在可售面积之外,则作为无偿赠送的服务用于公益事业,不视同销售;如果上述配套设施在可售面积之内,则应视同销
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