土地增值税滞纳金怎样算？-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	土地增值税滞纳金怎样算？
释义	城镇土地使用税根据实际使用土地的面积，按税法规定的单位税额交纳。答握其计算公式如下：应纳城镇土地使用税额税土地的实际占用面积×适用单位税额。【本文所涉及的法律依据】：：《中华人民共和国增值税暂行条例》第一条在中华人民共和国境内销售货物或者加工、逗腔修理修配劳务（以下简称劳务），销售服务、无形资产、不动产以及进口货物的单位和个人，为增值税的纳税人，应当依照本条例缴纳增值税。
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