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问题
出租土地谁交城镇土地使用税?
释义
律师分析:
以出让或转让方式有偿取得土地使用权的,应由受让方从合同约定交付土地时间的次月起缴纳城镇土地使用税;若是以承租方式所得,则由实际承租人缴纳土地使用税。
【法律依据】:
《中华人民共和国民法典》第三百五十一条 建设用地使用权人应当依照法律规定以及合同约定支付出让金等费用。
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更新时间:2025/10/14 20:33:07