对购买房屋土地等不动产行为交纳契税的存疑□郑建华《中华人民共和国营业税暂行条例》规定：营业税的征税对象为提供应税劳务和销售不动产所取得的收入。它是以发生在商品流通领域的非商品流转额和商品流转额为征税对象，因此销售房屋、土地建筑物等不动产（以下简称不动... Doubts about Deed Tax on Real Property Purchases such as Housing Land □ Zheng Jianhua’s Provisional Regulations on Sales Taxes of the People’s Republic of China stipulate that sales tax levied shall be the income derived from the provision of taxable services and the sale of real property. It is based on the circulation of goods in the field of non-commodity turnover and turnover of goods for tax purposes, so sales of real estate such as housing, land buildings (hereinafter referred to as ...