After the owner buys the house, do the pipeline supporting facilities belong to the real estate or t

1. What are the common facilities and equipment of the property?

Property common facilities and equipment refer to residential complexes.

or in a single dwelling, the construction costs have been apportioned into the common water and sewage pipes, downpipes, water tanks, pressurized water pumps, elevators, antennas, power supply lines, lighting, boilers, heating lines, gas lines, fire protection facilities, green spaces, roads, street lights, ditches, pools, wells, non-operating parking garages, public welfare cultural and sports facilities and houses used by common facilities and equipment.

2. The property rights of the common equipment of the property shall be shared by all owners.

Clause. 1. In accordance with the Land Administration Law.

Urban Real Estate Management Act.

and the relevant provisions of the Regulations on the Administration of Urban Real Estate Transactions, "Land use rights.

transfer, the ownership of the buildings and attachments on the land is transferred with the transfer of the land use right", that is, when all buyers purchase the land use rights of all commercial houses and bases, the ownership of all buildings and attachments without independent property rights located on the land will also be transferred to all buyers (i.e., all owners). Second, from the perspective of the cost structure of commercial housing. The national "Interim Measures for the Management of Commercial Housing" stipulates that the cost of commercial housing includes the infrastructure construction fee of the residential community and the non-operating supporting public buildings of the community.

construction costs. In addition, the National Power Company.

Article 6 of the Opinions on the Charging and Management of Power Supply Facilities for New Residential Buildings stipulates that: "In a newly built residential area, if the outdoor power distribution facilities invested and constructed by the newly built residential units are also amortized into the construction cost, the property rights of the outdoor power distribution facilities shall belong to the residents". Third, from the perspective of the right to use public facilities.

The public facilities in the residential area are a part of the overall residence, and without the residence, there is no public supporting facilities, and it is shared by different owners like the corridor and the courtyard road.

1. According to the notice of the State Administration of Taxation on further clarifying the issues related to the calculation and levy of real estate tax on housing ancillary equipment and supporting facilities (Guo Shui Fa No. 173 2005), "on the issue of the calculation and levy of real estate tax on housing ancillary equipment and supporting facilities, Article 2 of the Interpretation and Provisions of the Ministry of Finance and the State Administration of Taxation on Several Business Issues of Real Estate Tax and Vehicle and Vessel Use Tax (No. 3 Cai Shui Di Zi No. 3) has been clarified. With the development of social economy and the improvement of housing functions, some new equipment and facilities have appeared, which need to be clarified urgently.

After study, the relevant issues are hereby notified as follows:

1. In order to maintain and increase the use function of the house or make the house meet the design requirements, all ancillary equipment and supporting facilities that cannot be moved at will with the house as the carrier, such as water supply and drainage, heating, fire protection, air conditioning, electrical and intelligent building equipment, etc., should be included in the original value of the property and the real estate tax shall be levied regardless of whether it is separately booked and accounted for in the accounting.

2. For the replacement of ancillary equipment and supporting facilities of the house, the value of the original corresponding equipment and facilities can be deducted when the value is included in the original value of the property; For the ancillary equipment and supporting facilities, which are easily damaged and need to be replaced frequently, they will no longer be included in the original value of the property after the update.

4. This circular shall come into force on January 1, 2006. The reply of the Ministry of Finance and the State Administration of Taxation on whether the air conditioner of the house is included in the original value of the property (No. 28 of 87 Cai Shui Di Zi) shall be repealed at the same time. ”

2. According to the "Interpretation and Regulations of the State Administration of Taxation of the Ministry of Finance on Several Business Issues of Real Estate Tax and Vehicle and Vessel Use Tax" ((1987) Cai Shui Di Zi No. 3), it is stipulated that: "2. Interpretation on the ancillary equipment of the house.

The original value of the property should include all kinds of ancillary equipment that are inseparable from the house or supporting facilities that are generally not separately valued. Mainly: heating, sanitation, ventilation, lighting, gas and other equipment; All kinds of pipelines, such as steam, compressed air, oil, water supply and drainage pipelines, as well as electricity, telecommunications, cable wires; Elevators, lifts, aisles, sundecks, etc.

Water pipes, sewers, heating pipes, gas pipes, etc., which belong to the ancillary equipment of the house, are counted from the nearest visitation well or tee. The light net and lighting line are counted from the connection of the inlet box. ”