未经验收而提前使用的房屋，应自 使用的次月份起 征税。 怎么计算房产税？ 对新建房屋的造价尚未作出决算的 可先按基建计划价值或实际支出建造价值，一次减除30%后的余值计征，待入帐后再按会计账簿所记载的房产原值一次性减 除30%后的余值计算。 已按基建计划价或其他计税价值征税的差额部分，不再退补。 按照房产余值计算缴纳的，年税率为1.2%。 图片 房产税的税率 房产税依照房产原值一次减除10%至30%后的余值计算缴纳。 具体减除幅度，由省、自治区、直辖市人民政府规定。 天津 规定房产税的计税依据，按照会计账簿所记载的房产原值一次减除 30% 后的余值计算。 公司交房产税，可以享受" 六税两费 "的优惠政策吗？ 欢迎扫描下方二维码关注： 为及时回应纳税人缴费人关切，天津税务积极探索12366纳税缴费服务热线和税收宣传协作新模式，推出"12366小课堂"栏目，为纳税 人缴费人解答税费疑难问题，确保税费优惠政策直达快享 。 自建厂房房产税 我企业正在天津自建厂房，自建过程中工地还搭建了几个临时性的房屋用来给工人休息，这些房屋需要缴纳房产税吗？ 按照规定： 凡是在基建工地为基建工地服务的各种工棚、材料棚、休息棚和办公室 ...

Group 1 - The article discusses the new personal pension tax deferral policy effective from January 1, 2024, which allows individuals to contribute up to 12,000 yuan annually to their personal pension accounts with tax deductions applicable at different stages [4] - Contributions made to personal pension accounts can be deducted from comprehensive income or business income, and investment income within these accounts is not subject to personal income tax [4] - Upon withdrawal, personal pensions will be taxed at a flat rate of 3%, separate from other income, which is beneficial for individuals [4] Group 2 - The article outlines various tax incentives for individual businesses, including a VAT exemption for small-scale taxpayers with monthly sales not exceeding 100,000 yuan or quarterly sales not exceeding 300,000 yuan from January 1, 2023, to December 31, 2027 [12] - Individual businesses with annual taxable income not exceeding 2 million yuan can enjoy a 50% reduction in personal income tax from January 1, 2023, to December 31, 2027 [13] - A range of taxes, including resource tax and urban maintenance and construction tax, will be halved for individual businesses from January 1, 2023, to December 31, 2027 [16]

Group 1 - The article discusses the eligibility of companies for the "Six Taxes and Two Fees" reduction policy, indicating that small-scale VAT taxpayers and small micro-profit enterprises can enjoy this benefit even if they have already received other tax incentives [2][3]. - The order of enjoying the "Six Taxes and Two Fees" reduction is that it is an additional benefit on top of other existing incentives, with the calculation base being the taxable amount after deducting previous reductions [2][3]. - Newly established companies registered as general VAT taxpayers can apply for the "Six Taxes and Two Fees" reduction if they meet specific criteria, such as having fewer than 300 employees and total assets not exceeding 50 million [3][4]. Group 2 - Companies that are not classified as small micro-profit enterprises at the parent level cannot benefit from the "Six Taxes and Two Fees" reduction even if their branches qualify [4]. - Foreign enterprises registered as general VAT taxpayers are not eligible for the "Six Taxes and Two Fees" reduction policy [5]. - Changes in the status of small micro-profit enterprises due to corrections in corporate income tax annual reports require corresponding adjustments in the "Six Taxes and Two Fees" declarations [6]. Group 3 - When a small-scale VAT taxpayer transitions to a general taxpayer, they will no longer enjoy the "Six Taxes and Two Fees" reduction from the effective date of the change, but they can still benefit from the reduction for the tax periods prior to the transition [6]. - For taxes that are declared annually or quarterly, companies must differentiate between the periods before and after the change in taxpayer status to calculate the taxable amount accordingly [6].