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城镇土地使用税可以在企业所得税前扣除吗
释义
法律主观:
城镇土地使用税的规定是:土地使用税以纳税人实际占用的土地面积为计税依据,征收范围是城市、县城、建制镇、工矿区范围内使用土地的单位和个人,征收标准是每平方米年税额最低0.6元、最高30元。
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更新时间:2026/2/17 10:33:07