划拨能改为出让吗-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	划拨能改为出让吗
释义	法律分析：划转国有划拨土地需要交纳契税，其计税依据为补交的土地使用权出让费用或者土地收益。【法律依据】：《财政部、国家税务总局关于国有土地使用权出让等有关契税问题的通知》第二条先以划拨方式取得土地使用权，后经批准改为出让方式取得该土地使用权的，应依法缴纳契税，其计税依据为应补缴的土地出让金和其他出让费用。
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