构筑物属于不动产吗？-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	构筑物属于不动产吗？
释义	法律分析：构筑物属于不动产。不动产包括三种土地附着物，而动产不是土地附着物。法律依据：《中华人民共和国增值税暂行条例实施细则》第二十三条不动产是指不能移动或者移动后会引起性质、形状改变的财产，包括建筑物、构筑物和其他土地附着物。
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