各省、自治区、直辖市和计划单列市国家税务局: 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,首先应用联社的自有资金解决,自有资金不足的部分,主管税务机关审批后可以向其所属 Recently, some localities have reported that the expenditures of the rural credit cooperatives and county associations (hereinafter referred to as the “County Associated Press”) for purchasing and building office buildings are large, how they are handled in terms of tax revenue and finance, and the state tax authorities of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plans: Request to be clear. After the study, it is clear as follows: First, the county federation approved by the relevant departments after the purchase and construction of office space, which belongs to the realization of network clearing, deposit and withdrawal, fund allocation and other services directly for grassroots organizations required costs, first of all The application of the Associated Press’s own funds to solve their own lack of funds, the competent tax authority for approval may be to their own