转让土地使用权的契税税率范围是多少？-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	转让土地使用权的契税税率范围是多少？
释义	转让土地使用权的契税税率范围是多少？税率为3-5％《中华人民共和国契税暂行条例》第二条本条例所称转移土地、房屋权属是指下列行为：（一）国有土地使用权出让；（二）土地使用权转让，包括出售、赠与和交换；（三）税率为3-5％。契税的适用税率，由省、自治区、直辖市人民政府在前款规定的幅度内按照本地区的实际情况确定，并报财政部和国家税务总局备案。还有不懂的吗？该内容由杨振军律师和律说律答共创回答
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