雨课堂: In calculating the land Appreciation tax, the sales expenses are allowed to be deducted according to the facts.
举一反三
- 雨课堂: Expenses should be deducted in the period they are incurred.
- Advertising and related expenses can be deducted within the limit of 15%of annual sales (or turnovers).
- 雨课堂: The composite method of calculating Excise Tax payable is only applicable to two taxable consumer goods – cigarette and white spirit.
- 雨课堂: The taxpayers of deed tax are the units and individuals who transfer land, housing ownership and bear it within China.
- 雨课堂: Real Estate Tax is a kind of property tax levied on property owners according to the residual value of housing or rental income.