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问题
契税计税依据含不含增值税?
释义
计征契税的成交价格不含增值税。,财政部、国家税务总局发布“关于营改增后契税房产税土地增值税个人所得税计税依据问题的通知”明确规定,5月1日营改增后,均按不含增值税的价格和收入来确定契税、房产税、土地增值税、个人所得税等四个税种的计税依据。,法律依据:《关于营改增后契税房产税土地增值税个人所得税计税依据问题的通知》第一条 一、计征契税的成交价格不含增值税。
二、房产出租的,计征房产税的租金收入不含增值税。
三、土地增值税纳税人转让房地产取得的收入为不含增值税收入。
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