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房地产行业一般纳税人增值税税率
释义
法律主观:
看具体情况定。一般纳税人销售自行开发的房地产项目适用一般计税方法计税的,以当期销售额和百分之十一的适用税率计算当期应纳税额;适用简易计税方法计税的,按照百分之五的征收率计算应纳税额。房地产开发企业中的 小规模纳税人 ,出租自行开发的房地产项目,按照百分之五的征收率计算应纳税额。
法律客观:
《中华人民共和国税收征收管理法实施细则》
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更新时间:2026/4/1 9:25:48