一手房为什么有增值税？-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	一手房为什么有增值税？
释义	法律分析：购买一手房没有增值税，二次交易时所产生的税费。这部分税叫增值税，新房交易只交契税。增值税是以商品在流转过程中产生的增值额作为计税依据而征收的一种流转税，由国家税务局负责征收。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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