营改增后相关地方税种计税依据探析

• 作 者: 段文涛
• 机 构: 长沙市地方税务局稽查局,
• 出 处: 财务与会计
• 发表日期: 2017年17期
• 关键词: 营改增 契税 房产税 计税依据

营改增后计征契税的成交价格、从价计征房产税的租金收入、计征土地增值税的转让房地产收入及个人转让房屋、出租房屋的个人所得税应税收入有了新变化。本文通过三个案例分析转让非自建房、转让自行开发房及个人出租住房相关的房产税、契税和个人所得税计税依据。

After the VAT reform, the contractual tax deed tax transaction price, ad valorem property tax levy income, levy land value increment tax transfer of real estate income and personal transfer of housing, rental housing, personal income tax revenue has been a new change. This article analyzes the tax basis of property tax, deed tax and personal income tax related to the transfer of non-self-built housing, transfer of self-development housing and personal rental housing through three case studies.