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		<title>承租方承担的税费如何入账？[会计实务]</title>
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		<pubDate>Sat, 15 Jul 2023 02:08:34 +0000</pubDate>
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		<description><![CDATA[&#160; 承租方承担的税费如何入账? 承租方支付租房税金,只能从税后利润中列支,也即计入营业外支出,并调增应税所得.] 按营业税、房产税相关规定,纳税义务人为出租方,因此,租房税金由出租方负担的.现在由承租方承担支付,则属于一种向出租方捐赠性质的支出,这种支出是不允许企业所得 [&#8230;]]]></description>
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