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1.营业税营业税按照销售不动产税目计算缴纳,适用税率为5%。依据《国家税务总局、财政部、建设部关于加强房地产税收管理的通知》(国税发[2005]89号)的规定,从2005年6月1日起,对个人购买住房不足两年转手交易的,销售时按其取得的售房收入全额征收营业税;对个人购买普通住房超过
1. Business tax Business tax is calculated and paid in accordance with the sales real estate tax. The applicable tax rate is 5%. Pursuant to the provisions of “Circular of the State Administration of Taxation, the Ministry of Finance and the Ministry of Construction on Strengthening the Management of Real Estate Tax Revenue” (Guoshuifa [2005] No.89), effective from June 1, 2005 onwards, purchases of housing by individuals for less than two years resold , The sale of sales revenue obtained by the full amount of sales tax levied on individuals to buy more than ordinary housing