从开发商买的楼增值税由谁交？-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	从开发商买的楼增值税由谁交？
释义	法律分析：开发商销售房屋，应该按照价税合计（金额和税额）向购买者收取款项，由开发商按照规定向国家缴纳增值税。购买者是增值税的实际承担者。法律依据：《中华人民共和国增值税暂行条例》第五条纳税人发生应税销售行为，按照销售额和本条例第二条规定的税率计算收取的增值税额，为销项税额。销项税额计算公式：销项税额=销售额×税率
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