小规模纳税人销售不动产税率-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	小规模纳税人销售不动产税率
释义	小规模纳税人销售不动产税率为5%。具体规定如下：小规模纳税人销售其取得（不含自建）的不动产（不含个体工商户销售购买的住房和其他个人销售不动产），应以取得的全部价款和价外费用减去该项不动产购置原价或者取得不动产时的作价后的余额为销售额，按照5%的征收率计算应纳税额。小规模纳税人销售其自建的不动产，应以取得的全部价款和价外费用为销售额，按照5%的征收率计算应纳税额。法律依据《财政部国家税务总局关于全面推开营业税改征增值税试点的通知》规定
随便看	北京延庆限行吗哈尔滨公交卡学生卡办理北京延庆限行吗延吉市学区划分哈尔滨学生公交卡怎么办理北京市中小学学生卡管理办法长春市学生公交卡办理地点房东家的灯炮坏了应由谁来承担海边放孔明灯违法吗放孔明灯违法吗放孔明灯违法吗房东家的灯泡坏了应由谁来承担放孔明灯违法吗孔明灯在哪里放不算违法？房东家的灯炮坏了应由谁来承担？海边放孔明灯违法吗孔明灯在哪里放不算违法房东家的灯炮坏了应由谁来承担孔明灯在哪里放不算违法？海边放孔明灯违法嘛？放孔明灯犯不犯法？孔明灯在哪里放不算违法房东家的灯炮坏了应由谁来承担放孔明灯是违法的吗房东家的灯炮坏了应由谁来承担 non-Party personages nonparty state nonpatented method nonpatented technical achievement nonpatented technology nonpayment nonpayment of premium clause nonpeaceful means nonpecuniary obligation of payment nonpenetration nonperformance nonperformance of obligation nonperformance of statutory duties nonperiodical guarantee nonpermanent nonpermanent member nonpermanent personnel nonpermanent resident nonpersonal retailing nonphysical assets nonphysical loss nonphysical wear nonpolitical act nonpolitical agreement nonpolitical association

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