According to (87) municipal tax three words 334 document and Beijing Finance and Taxation (2000) 1718 document, the original value or real estate value of the enterprise is obviously low, and the house built 95 years ago is executed according to the following housing valuation standards; the general building can be temporarily reduced to 210 yuan per square metre, the over aged old building is calculated according to the flat tile house 140 yuan; the brick wood structure house and the tile house old are 70 yuan per square meter, the new building, the reconstruction and the use of the ancient building management.

According to the calculation of 140 yuan per square metre, the houses built after 95 years (including 95 years) will be executed by the enterprises according to the following housing valuation standards: the steel structure and the steel-concrete structure are calculated at 1500 yuan per square metre; the brick concrete structure is calculated at 1100 yuan per square meter; the brick wood structure and other structures are calculated by 500 yuan per square metre.

For enterprises that have no real estate value or the original value of real estate is obviously low, the competent local tax authorities shall approve the similar property.

The above housing prices are calculated at the remaining value, no more than 30%.

The activity rooms can be approved according to the actual situation due to the different materials and great disparity in cost.

To be a good judge