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Anonymous users2024-01-24According to Article 1 of the Notice of the State Administration of Taxation on Further Clarifying Issues Concerning the Calculation and Levy of Real Estate Tax on Housing Ancillary Equipment and Supporting Facilities (GSF 2005 No. 173), in order to maintain and increase the use function of the house or make the house meet the design requirements, all the ancillary equipment and supporting facilities that cannot be moved at will, such as water supply and drainage, heating, fire protection, central air conditioning, electrical and intelligent building equipment, etc., should be included in the original value of the real estate regardless of whether they are separately booked and accounted for in the accounting, the property tax is levied. Therefore, the central air conditioning configured in the company's factory building, which is based on the house and cannot be moved at will, is a supporting facility that should be subject to real estate tax and should be included in the original value of the property for real estate tax.
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Anonymous users2024-01-23No, you can understand that it is good to deliver what should be there for the rough house, and if you increase the original value of the house, the tax basis of the property tax is also greater.
If it's not an enclosed balcony, there's no need to install one, and if it's a closed balcony separated from the room, it's better to install one.
Emergency lighting is not set on the ceiling, it should be set on the wall.
If the company purchases toilets for decoration in a unified manner, the large amount can be included in the long-term amortized expense-decoration cost account. >>>More
Fire prevention and fire protection are the most important safety issues, and the other is oil smoke discharge, drainage, and water supply. I won't talk much about oil smoke, everyone doesn't want to smell oil smoke when they go to work; The water supply should be sufficient, and the amount of water used for washing vegetables, dishes, etc., should be calculated well on the water supply pipe, otherwise it will be very troublesome if there is not enough water when cooking; There is also drainage, preferably with automatic drains, as a kitchen if more than 50 people are cooking, a large amount of sewage needs to be discharged in terms of cleaning.
The style is good, the business is prosperous, the atmosphere is simple, and the grade is also good.