土地增值税的征收范围包括哪些？-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	土地增值税的征收范围包括哪些？
释义	法律分析：土地增值税的征收范围包括转让国有土地使用权、地上的建筑物及其附着物并取得收入的单位和个人。收入，包括转让房地产的全部价款及有关的经济收益。地上的建筑物，包括建于土地上的一切建筑物，包括地上地下的各种附属设施。法律依据：《中华人民共和国税收征收管理法》第一条为了加强税收征收管理，规范税收征收和缴纳行为，保障国家税收收入，保护纳税人的合法权益，促进经济和社会发展，制定本法。第二条凡依法由税务机关征收的各种税收的征收管理，均适用本法。
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