双方合作建房按比例分配房产后自用应当征收土地增值税吗-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	双方合作建房按比例分配房产后自用应当征收土地增值税吗
释义	《财政部、国家税务总局关于土地增值税一些具体问题规定的通知》第二条规定、关于合作建房的征免税问题：对于一方出地，一方出资金，双方合作建房，建成后按比例分房自用的，暂免征收土地增值税；建成后转让的，应征收土地增值税。法律依据：《财政部、国家税务总局关于土地增值税一些具体问题规定的通知》第二条http://www.tax.sh.gov.cn/pub/xxgk/zcfg/tdzzs/200303/t20030327_252732.html 该内容由吴娜律师和律说律答共创回答
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