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赠与土地增值税是减免还是不征
释义
法律主观:
增值税 纳税对象在中华人民共和国境内销售货物或者提供加工、维修修配劳务j以及进口货物的单位和个人; 土地增值税 是只有房地产企业有,纳税对象是有偿转让国有 土地使用权 、地上的建筑物及其附着的单位和个人。 《增值税暂行条例》第一条
法律客观:
《中华人民共和国增值税暂行条例》第一条 在中华人民共和国境内销售货物或者加工、修理修配劳务(以下简称劳务),销售服务、无形资产、不动产以及进口货物的单位和个人,为增值税的纳税人,应当依照本条例缴纳增值税。
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更新时间:2025/11/23 1:26:43