国家税务总局关于酒店产权式经营业主税收问题的批复国家税务总局关于酒店产权式经营业主税收问题的批复 国税函〔2006〕478号 2006-5-22 深圳市地方税务局： 你局《关于大梅沙海景酒店产权式经营业主税收问题的请示》（深地税发〔2006〕192号）收悉。经研究，现就有关税收处理问题批复如下： 酒店产权式经营业主（以下简称业主）在约定的时间内提供房产使用权与酒店进行合作经营，如房产产权并未归属新的经济实体，业主按照约定取得的固定收入和分红收入均应视为租金收入，根据有关税收法律、行政法规的规定，应按照“服务业——租赁业”征收营业税，按照财产租赁所得项目征收个人所得税。
|
 扫一扫，与我联系 |
Friendly link: Ministry of Finance, Ministry of Commerce, State Administration of Taxation, Ministry of Human Resources and Social Security, General Administration of Market Regulation, Customs, People's Bank of China,Foreign Exchange Management, Red Cross Federation, Implementation of Information Disclosure, Enterprise Credit Publicity, Judgment Documents, Judicial Cases, Industry Finance Law and Tax
Statement on this website: Ganzhou Finance and Taxation Lawyers Network is an industry focused institution specializing in financial and tax consulting. The articles and data contained are for reference only. Please verify before use at your own risk.
Scan and contact us
National service hotline
180 4669 8339