最近,一些地方反映,农村信用社县联社(以下简称县联社)购建办公用房支出数额较大,在税收、财务上如何处理,请求予以明确.经研究,现明确如下：一、县联社经有关部门审批后购建办公用房.其中属于为实现联网结算、通存通兑、资金调配等直接为基层社服务的部分所需的费用,首先应用 In recent years, some localities have reported that the requirements for the tax and financial affairs of RCCs (hereinafter referred to as “County Associated Press” After the examination and approval of the relevant departments, the county office buys and constructs office buildings, among which are the expenses required for the direct service of the grass-roots units for network clearing, deposit and withdrawal, fund allocation and so on. First,