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税务笔记-taxnote.org税务笔记是一个只专注于税收的专业网站,网站立志于宣传税收税收知识,服务税收事业。
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税务笔记是一个只专注于税收的专业网站,网站立志于宣传税收税收知识,服务税收事业。
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税务笔记是一个只专注于税收的专业网站,网站立志于宣传税收税收知识,服务税收事业。
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《关于调整个人住房转让营业税政策的通知》简介--税务笔记|taxnote.org
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法规文号 财税 2015 39号. 内容简介 个人将购买不足2年的住房对外销售的,全额征收营业税 个人将购买2年以上 含2年 的非普通住房对外销售的,按照其销售收入减去购买房屋的价款后的差额征收营业税 个人将购买2年以上 含2年 的普通住房对外销售的,免征营业税。
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详谈房地产税征收的难点与挑战--税务新闻|税务笔记
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来源 中国经济网 时间 2015-08-09 浏览 863. 按照产权理论,所有权是由占有权、使用权、收益权和处置权等一系列权利组成和可分解的 权利束 ,在上述权利之下还可根据社会的需要进一步细分出土地的抵押权 以地设债 、空间权和他物权等。 依据我国 物权法 第一百三十五条 建设用地使用权人依法对国家所有的土地享有占有权、使用权和收益的权利 ,人们购买了房产就拥有了与房产相连的建设用地占有权、使用权和收益权 依据 物权法 第一百八十条 债务人有权处分的下列财产可以抵押 建筑物和其他土地附着物 和第一百八十二条 以建筑物抵押的,该建筑物占用范围内的建设用地使用权一并抵押 ,人们购房产就有了由房产所有权和土地使用权构成的财产,以两权为抵押就可获得银行信贷,享有由此派生出的抵押权。 按照党十八届四中全会依法治国的决定, 物权法 住宅建设用地使用权期间届满的,自动续期 条款如可顺利实施,相当于给予房产所有人永久的土地使用权,将进一步强化房地产私人财产的属性,也是开征房地产税的合理依据。 五环内单价3.96万元/平方米,总价465万元 五至六环之间单价3.168万元/平方米,总价374....普通与豪宅的划分兼...
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税务笔记
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This is for my own consumption, visitors are free to read but please do your own research). Friday, August 14, 2009. Tax Treatment for Shares and Options Schemes. Source: IRAS Circular - Changes To Tax Treatment of Employee Stock Options And Other Forms Of Employee Share Ownership Plans. For Personal Income Tax. Gain is derived based on (Open Market Price of the shares at the time of exercise of the ESOP and the price paid for such shares). Verdict = ESOP is taxable in Spore. ESOP gains (derived from Sin...
Tax Analysts -- Home Page -- Where Better Tax Law and Smarter Tax Debate Begin
Tax Analysts offers daily and weekly news available both online and in print. Our Expert3 package provides access to the three leading online daily publications that tax experts at the world’s leading firms rely on: Tax Notes Today. And Worldwide Tax Daily. The Tax Analysts Story. And learn about who we are. The FATCA Expert is an essential guide to all FATCA-related news, analyses, intergovernmental agreement updates, and more. This new feature is available with a subscription to Tax Notes Today. Here i...
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Skip to main content. To see operators for terms and connectors searching. Note: A space between words is searched as AND. Both (or all) the words appear in the document. Treasury AND anti-inversion AND guidance [AND must be uppercase]. Search for alternate terms. Law OR legislation [OR must be uppercase]. Ldquo; ”. Wildcard / Root expander. Culberts*n will retrieve Culbertson, Culbertsen, etc. Audit* will retrieve all words beginning with "audit," including audits, auditor, and auditing. NOT or –. Fraud...
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