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北京二手房所得税装修费等合理费用怎样获得有效凭证

北京二手房所得税装修费等合理费用怎样获得有效凭证

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囍相逢 06-18 10:09

您好，对于住房装修费用抵扣的具体限额，公告中并无明确规定。但根据国税总局2006年发布的相关文件规定，如纳税人能提供实际支付装修费用的税务统一，并且上所列付款人姓名与转让房屋产权人一致的，经税务机关审核，其转让的住房在转让前实际发生的装修费用，可在以下规定比例内扣除：(1)已购公有住房、经济适用房：最高扣除限额为房屋原值的15%；(2)商品房及其他住房：最高扣除限额为房屋原值的10%。纳税人原购房为装修房，即合同注明房价款中含有装修费(铺装了地板，装配了洁具、厨具等)的，不得再重复扣除装修费用。希望可以帮到您哦。

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北京二手房所得税装修费等合理费用怎样获得有效凭证

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