契税计税依据包括增值税吗-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	契税计税依据包括增值税吗
释义	法律分析：契税计税依据包括增值税。法律依据：《关于营改增后契税、房产税、土地增值税个人所得税计税依据问题的通知》第一条计征契税的成交价格不含增值税。第五条免征增值税的，确定计税依据时，成交价格、租金收入、转让房地产取得的收入不扣减增值税额。第六条在计征上述税种时，税务机关核定的计税价格或收入不含增值税。
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