关于营业税,《中华人民共和国营业税法实施细则》第二十八条规定:纳税人转让土地使用权或者销售不动产,采用预收款方式的,其纳税义务发生时间为收到预收款的当天。这里明确指出了纳税人在转让土地使用权或者销售不动产取得预收账款时,必须缴纳营业税,营业税的计税依据是实际收 With regard to business tax, Article 28 of the Detailed Rules for the Implementation of the Business Tax Law of the People’s Republic of China stipulates that when a taxpayer transfers the right to use land or sells real property and adopts the pre-collection method, the tax liability shall occur on the day when the advance payment is received. Here clearly pointed out that taxpayers in the transfer of land use rights or sales of real estate to obtain pre-paid accounts, must pay sales tax, sales tax is based on the actual income tax