土地增值税两种计税依据-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	土地增值税两种计税依据
释义	法律分析：土地增值税两种计税依据分别为：1、不含税预征。2、简化计算预征。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、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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