欢迎扫描下方二维码关注： 一、我公司的厂房有部分与房屋不可分割的附属设备，比如是否需要计入房产原值计征房产税？ 答：《国家税务总局关于进一步明确房屋附属设备和配套设施计征房产税有关问题的通知》（国税发〔2005〕173号）规定，对于更换房屋 附属设备和配套设施的，在将其价值计入房产原值时，可扣减原来相应设备和设施的价值；对附属设备和配套设施中易损坏、需要经常更换的 零配件，更新后不再计入房产原值。 三、我公司房产计征房产税时，地价需要计入房产原值吗？ 答：《财政部国家税务总局关于安置残疾人就业单位城镇土地使用税等政策的通知》（财税〔2010〕121号）第三条规定：按照房产原值计 税的房产，无论会计上如何核算，房产原值均应包含地价，包括为取得土地使用权支付的价款、开发土地发生的成本费用等。宗地容积率低于 0.5的，按房产建筑面积的2倍计算土地面积并据此确定计入房产原值的地价。 四、新办纳税人如何通过电子税务局办理税务信息确认？ 答：新办纳税人可通过电子税务局登录页面右边导航栏展示的【新办纳税人场景】进入【新办纳税人套餐】，依次输入企业统一社会信用代码、 经办人姓名、经办人身份证号码登录后填写完成相关税务信息报告 ...

Group 1 - The company's factory buildings include inseparable ancillary equipment, which should be included in the property original value for property tax assessment [2] - When replacing old and unusable ancillary equipment, the value of the old equipment can be deducted from the property original value [3] - The land price must be included in the property original value for property tax purposes, regardless of accounting treatment [4] Group 2 - New taxpayers can confirm tax information through the electronic tax bureau by entering their unified social credit code and other required details [5] - After confirming tax information, new taxpayers can query their enterprise information through the electronic tax bureau [6] - Newly established companies typically involve various taxes, including value-added tax, corporate income tax, and individual income tax, depending on their business structure [7]

Group 1 - The article discusses the process of tax information confirmation for new taxpayers, emphasizing a streamlined approach for business registration and tax compliance [4][5]. - It highlights the automated system that assigns the responsible tax authority based on the registered address, facilitating easier tax management for new businesses [4]. - The article outlines a one-click service for various tax-related tasks, including personal income tax withholding registration and general taxpayer registration [4][5]. Group 2 - The article provides a Q&A section addressing common concerns about tax information confirmation, including the ability to appoint someone to assist with the process [5]. - It mentions the steps to take if the legal representative or financial responsible person's information is incorrect during the electronic tax information confirmation [5].