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被拆迁企业是否缴纳土地增值税?

来源:东奥会计在线责编:韩世龙2020-05-26 13:48:26

会计实操中,土地增值税是指转让国有土地使用权、地上的建筑物及其附着物并取得收入的单位和个人,以转让所取得的收入包括货币收入、实物收入和其他收入减除法定扣除项目金额后的增值额为计税依据向国家缴纳的一种税赋,不包括以继承、赠与方式无偿转让房地产的行为。那么被拆迁企业土地使用权收归国有,是否缴纳土地增值税呢?

被拆迁企业是否缴纳土地增值税?

问:被拆迁企业土地使用权收归国有,是否缴纳土地增值税?

YI、GENJU《ZHONGHUARENMINGONGHEGUOTUDIZENGZHISHUIZANXINGTIAOLI》(GUOWUYUANLINGDI138HAO)DIBATIAOGUIDING:YINGUOJIAJIANSHEXUYAOYIFAZHENGYONG、SHOUHUIDEFANGDICHAN,MIANZHENGTUDIZENGZHISHUI。

杠杆配资公司ER、GENJU《ZHONGHUARENMINGONGHEGUOTUDIZENGZHISHUIZANXINGTIAOLISHISHIXIZE》(CAIFAZI〔1995〕6HAO)DISHIYITIAOGUIDING:TIAOLIDIBATIAO(ER)XIANGSUOCHENGDEYINGUOJIAJIANSHEXUYAOYIFAZHENGYONG、SHOUHUIDEFANGDICHAN,SHIZHIYINCHENGSHISHISHIGUIHUA、GUOJIAJIANSHEDEXUYAOERBEIZHENGFUPIZHUNZHENGYONGDEFANGCHANHUOSHOUHUIDETUDISHIYONGQUAN。

YINCHENGSHISHISHIGUIHUA、GUOJIAJIANSHEDEXUYAOERBANQIAN,YOUNASHUIRENZIXINGZHUANRANGYUANFANGDICHANDE,BIZHAOBENGUIDINGMIANZHENGTUDIZENGZHISHUI。

SAN、GENJU《CAIZHENGBU GUOJIASHUIWUZONGJUGUANYUTUDIZENGZHISHUIRUOGANWENTIDETONGZHI》(CAISHUI〔2006〕21HAO)GUIDING:GUANYUYINCHENGSHISHISHIGUIHUA、GUOJIAJIANSHEXUYAOERBANQIAN,NASHUIRENZIXINGZHUANRANGFANGDICHANDEZHENGMIANSHUIWENTI。

《ZHONGHUARENMINGONGHEGUOTUDIZENGZHISHUIZANXINGTIAOLISHISHIXIZE》DISHIYITIAODISIKUANSUOCHENG:YIN“CHENGSHISHISHIGUIHUA”ERBANQIAN,SHIZHIYINJIUCHENGGAIZAOHUOYINQIYEWURAN、RAOMIN(ZHICHANSHENGGUOLIANGFEIQI、FEISHUI、FEIZHAHEZAOYIN,SHICHENGSHIJUMINSHENGHUOSHOUDAOYIDINGWEIHAI),ERYOUZHENGFUHUOZHENGFUYOUGUANZHUGUANBUMENGENJUYISHENPITONGGUODECHENGSHIGUIHUAQUEDINGJINXINGBANQIANDEQINGKUANG;YIN“GUOJIAJIANSHEDEXUYAO”ERBANQIAN,SHIZHIYINSHISHIGUOWUYUAN、SHENGJIRENMINZHENGFU、GUOWUYUANYOUGUANBUWEIPIZHUNDEJIANSHEXIANGMUERJINXINGBANQIANDEQINGKUANG。

杠杆配资公司(BENWENLAIYUAN:GUOJIASHUIWUZONGJU,YOUDONGAOHUIJIZAIXIANZHENGLIFABU,ZHUANZAIQINGZHUMINGCHUCHU)

被拆迁企业是否缴纳土地增值税?更多相关知识请点击:财税热点

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