关于加油站罩棚房产税问题的通知财税〔2008〕123号 2008-9-19 各省、自治区、直辖市、计划单列市财政厅（局）、地方税务局，新疆生产建设兵团财务局： 为明确和规范加油站罩棚房产税政策，现就有关问题通知如下： 加油站罩棚不属于房产，不征收房产税。以前各地已做出税收处理的，不追溯调整。财政部 国家税务总局 二00八年九月十九日抄送：各省、自治区、直辖市、计划单列市国家税务局。 |
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