“营改增”对于房地产业来说是今年最具影响力的大事件之一。囿于相关税收政策枯燥、规定繁琐、条文冗长,今天的文章我们不讲大道理,接地气,直奔主题。纳税人、课税对象、税率纳税人、课税对象、税率是税收最基本的三个要素。针对的是税收由谁缴纳、对什么征税和征多少税的三个关键问题。其他的税收要素还包括:纳税期限、纳税环节、税目、减免税以及罚则(违章处理)等。纳税人。纳税义务人,是税法规定的直 One of the most influential events of the year for the real estate industry is the increase in the number of battalions.枯 related to the boring tax policy, the regulations cumbersome, lengthy provisions, today’s article we do not talk about the truth, then the atmosphere, went straight to the topic. Taxpayers, tax objects, tax rate taxpayers, tax object, the tax rate is the tax of the three basic elements. Targeting the three key questions of who paid taxes, what taxes they levied and how much tax they levied. Other tax elements include: tax deadline, tax links, tax items, tax relief and penalties (illegal processing) and so on. taxpayer. Taxpayers, tax law is straight