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问题
土地使用税如何计算
释义
法律分析:
地价计入房产原值文件财政部、国家税务总局发布的《关于安置残疾人就业单位城镇土地使用税等政策的通知》。
法律依据
:
《关于安置残疾人就业单位城镇土地使用税等政策的通知》 三、关于将地价计入房产原值征收房产税问题。对按照房产原值计税的房产,无论会计上如何核算,房产原值均应包含地价,包括为取得土地使用权支付的价款、开发土地发生的成本费用等。宗地容积率低于0.5的,按房产建筑面积的2倍计算土地面积并据此确定计入房产原值的地价。
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更新时间:2026/6/17 5:39:27