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请教大家厂房装修期需房产税吗？

请教大家厂房装修期需房产税吗？

浏览：47次 | 提问时间： 06-18 10:21

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坚强的泡沫 06-18 10:21

您好，《国家税务总局关于房产税、城镇土地使用税有关政策规定的通知》(国税发[2003]89号)规定房产税、城镇土地使用税纳税义务发生时间为：(一)购置新建商品房，自房屋交付使用之次月起计征房产税和城镇土地使用税。(二)购置存量房，自办理房屋权属转移、变更登记手续，房地产权属登记机关签发房屋权属证书之次月起计征房产税和城镇土地使用税。(三)出租、出借房产，自交付出租、出借房产之次月起计征房产税和城镇土地使用税。(四)房地产开发企业自用、出租、出借本企业建造的商品房，自房屋使用或交付之次月起计征房产税和城镇土地使用税。所以企业房产在装修期间也需要缴纳房产税，但是贵公司可以提前向税务机关提出免税审请如果经批准装修期间可以免征房产税。

峥嵘岁月 06-18 10:30

如果是因修理，连续停用时间达半年以上的，修理期间可以不缴纳房产税，申报时可自行扣除并说明。但在修理前，需要准备相关证明资料报送至地税机关。

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