土地出让契税是怎样的-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	土地出让契税是怎样的
释义	法律分析: 土地出让契税是以补缴的土地使用权出让费用或者土地收益为计税依据按照3%至5%的税率交纳，成交价格明显低于市场价格并且无正当理由的由征收机关参照市场价格核定。法律依据:《《中华人民共和国契税法》》第一条在中华人民共和国境内转移土地、房屋权属，承受的单位和个人为契税的纳税人，应当依照本法规定缴纳契税。
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