欢迎扫描下方二维码关注： 根据《财政部 国家税务总局关于廉租住房 经济适用住房和住房租赁有关税收政策的通知》 (财税〔2008〕 24号) 规定: 二、支持住房租赁市场发展的税收政策 (三)对个人出租住房,不区分用途,按4 %的税率征收房产税, 免征城镇土地使用税。 根据《财政部 税务总局关于进一步支持小 微企业和个体工商户发展有关税费政策的公告》 (财政部 税务总局公告2023年第12号) 规定: 二、自2023年1月1日至2027年12月31日, 对增值 税小规模纳税人、小型微利企业和个体工商户减 半征收资源税(不含水资源税)、城市维护建设 税、房产税、城镇土地使用税、印花税(不含证券 交易印花税）、耕地占用税和教育费附加、地方教 育附加。 根据《中华人民共和国增值税暂行条例实施 细则》第二十九条、《财政部 国家税务总局关于 来源山西税务税宣速递 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 ...

Core Viewpoint - The article discusses the tax implications for companies when they give gifts to clients, emphasizing that both self-manufactured and purchased gifts are treated as sales for tax purposes, requiring the payment of value-added tax (VAT) and corporate income tax. Tax Implications of Gifts - Companies must treat gifts to clients as sales, which necessitates the payment of VAT regardless of whether the gifts are self-manufactured or purchased [4] - According to the Interim Regulations on Value-Added Tax, gifts given by enterprises are considered as sales of goods [4] - For corporate income tax, gifts are also treated as sales, as per the Corporate Income Tax Law [4] Confirmation of Income from Deemed Sales - The article outlines how companies can confirm income from deemed sales of assets, indicating that non-monetary asset exchanges and donations are treated similarly for tax purposes [4]

Group 1 - The article discusses the concept of "deemed sales" under VAT regulations, outlining specific scenarios where goods and services are treated as sales for tax purposes [2][3][4] - It specifies that certain actions by businesses or individual entrepreneurs, such as transferring goods for consignment or using goods for non-VAT taxable projects, are considered deemed sales [2][4] - The article also highlights that the transfer of intangible assets or real estate under certain conditions is treated as a sale, with exceptions for public welfare purposes [3][4] Group 2 - The article details the conditions under which enterprises must recognize deemed sales, including non-monetary asset exchanges and the use of goods for donations, sponsorships, or employee benefits [4] - It emphasizes that the transfer of assets to others, which results in a change of ownership, must be recognized as deemed sales for income determination [4] - Specific scenarios such as market promotion, employee rewards, and donations are listed as instances where asset transfer is considered a deemed sale [4]

Core Viewpoint - The article discusses the regulations regarding the treatment of certain transactions as deemed sales under the Value-Added Tax (VAT) system in China, outlining specific scenarios where such transactions occur and their implications for tax obligations [4][6][11]. Group 1: Deemed Sales of Goods - The article specifies various behaviors that are considered deemed sales of goods, including consignment sales, internal transfers for sales purposes, and the use of goods for non-VAT taxable projects [4][5]. - It highlights that goods provided for collective welfare or personal consumption, as well as goods distributed to shareholders, also fall under deemed sales [4][5]. Group 2: Deemed Sales of Services and Intangible Assets - The article states that providing services without charge is considered a deemed sale unless it is for public welfare [5][6]. - It also mentions that the transfer of intangible assets or real estate without charge is deemed a sale, with exceptions for public welfare purposes [5][6]. Group 3: Tax Obligations and Timing - The article clarifies that the tax obligation for deemed sales of goods occurs on the day the goods are transferred [11]. - It emphasizes that specific regulations apply to the timing of tax obligations for various deemed sales scenarios [11].