主题：购买不动产物业(自用)缴纳的公共维修基金放入故的固定资产核算吗

购买不动产物业(自用)缴纳的公共维修基金放入故的固定资产核算吗

嗯

外方的财务人员的意见认为公共维修基金不能资本化,也不能税前扣除

In BJ, before Feb 1 2008, the repair fund公共 维修基金was levied at 2% atthe S&P price for acquiring property. This amount is payable to thedistrict authoritys special bank account. In case the whole propertyneeds to carry out major repair and maintenance, the owners can then applyand upon approval, use this repair fund to pay for the repair expenses. Ifthe owners sell the property, they can recover this amount from the buyers.Though this amount is payable at the same time when the owner pays the deedtax, it is different in nature. For deed tax, it can be capitalised infixed assets and can get depreciation tax allowance. For this repair fundcontribution, this is non-tax deductible and not meeting the accountingrequirement for capitalisation. Also there is no tax invoice.Thus. this repair fund is actually not qualified for capitalisation. Thisis payment to a designated bank account and reserve for future large repairand maintenance. It cannot be depreciated over x years. If depreciate,this must be non-tax deductible item.

维修基金属于公共财产的话，按照预计收益期间进行分摊的思路是对的。