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      当前位置:首页 > 行业资讯 > 公司地址变更 注意涉税风险

      公司地址变更 注意涉税风险

      • 作者:深圳公司注册
      • 时间:2019-05-15 14:06:52

      公司地址变更不是一件很简单的事情,其中牵扯到的税务问题比较复杂,小编了解到比较常见的一些问题:公司地址变更,在征管系统中显示没有申报税款的操作就开始新地址使用,税务人员会判断为公司可能存在未缴纳房产税和城镇土地使用税的问题,决定将其列入风险监控对象。

      以下就是公司地址存在的涉税风险

      1、对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。

       

      深圳公司注册,了解深圳公司注册流程咨询潮鼎盛



      2、是否存在少缴建安工程承包合同印花税的风险。

      3、是否存在未按规定申报借款合同印花税的风险。

      4、是否存在多缴纳城镇土地使用税的风险。

      5、对于业务收入申报,企业可能存在未按规定申报企业所得税的风险。

      综上所述,正确的处理方法是新建地址的房产税计税依据应包括地价、工程造价和装修费等,并从使用的次月起申报缴纳房产税,待工程验收结算后,再按入账后价格调整,办理税款的退补手续,进行自查补报。


      深圳公司注册


      深圳工商注销


      深圳市潮鼎盛企业管理有限公司是一家经深圳市财政局批准、深圳市工商行政管理局注册登记,依法独立代办公司注册、财税咨询、代理记帐等业务的社会中介服务机构,公司专注于深圳工商财税服务10年,熟悉注册公司流程,服务3000多家企业,欢迎咨询潮鼎盛财税。

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