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问题
二手房交易差额税
释义
法律分析:
二手房营业税征收有三档:
1.全额征收(按交易额的全额×5.65%)
2.差额征收(按房屋交易额上次交易额×5.65征收)
3.免征,普通住宅两次交易间隔超过2年
【法律依据】:
《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:2025/11/24 6:41:12