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一、营业税(一)、应税范围: 根据《中华人民共和国营业税暂行条例实施细则》的规定,房地产开发企业,发生营业税应税劳务时主要涉及以下两个方面: 1.转让土地使用权:是指土地使用者转让土地使用权的行为,土地所有者出让土地使用权和土地使用者将土地使用权归还给土地所有者的行为, 不征收营业税。土地租赁,不按本税目征税。2.销售不动产:是指有偿转让不动产所有权的行为。不动产,是指不能移动,移动后会引起性质,形状改变的财产。本税目的征收范围包括:销售建筑物或构筑物、销售其他土地附着物。(1)销售建筑物或构筑物销售建筑物或构筑物,是指有偿转让建筑物或构筑物的所有权的行为。
First, the business tax (A), the tax range: According to the “People’s Republic of China Provisional Regulations on Business Tax Regulations,” the provisions of real estate development enterprises, the occurrence of taxable business tax mainly involves the following two aspects: 1. Transfer of land use rights: Yes Refers to the land users to transfer the right to use the land, the land owner to sell the right to use land and land users to return land use rights to the owner of the land, do not charge sales tax. Land leasing, do not tax this tax. 2. Sale of real estate: refers to the transfer of ownership of real estate paid behavior. Real property refers to the property that can not be moved and will cause changes in shape and shape after being moved. The scope of the tax collection includes: sales of buildings or structures, sales of other land attachments. (1) Sales of buildings or structures Sales of buildings or structures refer to the transfer of ownership of buildings or structures at a compensation.