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问题
契税和土地增值税的纳税人相同吗?
释义
法律主观:
转让国有土地使用权、地上的建筑物及其附着物并取得收入的单位和个人是土地增值税的纳税人。土地增值税按照纳税人转让房地产所取得的增值额征收,增值额未超过扣除项目金额20%的不需要缴纳土地增值税。
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更新时间:2026/2/26 11:01:14