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划拨能改为出让吗
释义
法律分析:
划转国有划拨土地需要交纳契税,其计税依据为补交的土地使用权出让费用或者土地收益。
【法律依据】:
《财政部、国家税务总局关于国有土地使用权出让等有关契税问题的通知》 第二条 先以划拨方式取得土地使用权,后经批准改为出让方式取得该土地使用权的,应依法缴纳契税,其计税依据为应补缴的土地出让金和其他出让费用。
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