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上海企业服务中心浅谈土地增值税和耕地占用税的征收对象
来 源:www.71-fuwu.com     发布时间:2016-6-27 10:07:44




土地增值税


     以纳税人转让国有土地使用权、地上建筑物及其附着物所取得的增值额为征税对象,依照规定的税率征收。它实行4级超率累进税率,税率分别为30%、40%、50%、60%。


       纳税人应当自转让房地产合同签订之日起7日内向房地产所在地主管税务机关办理纳税申报,并在税务机关核定的期限内缴纳土地增值税。由于涉及成本确定或其他原因,而无法据以计算土地增值税的,可以预征土地增值税,待项目全部竣工,办理结算后再进行清算,多退少补。

耕地占用税


     对占用耕地建房或者从事其他非农业建设的单位和个人,依其占用耕地的面积征收。其税额标准在每平方米5元~50元之间。纳税人必须在经土地管理部门批准占用耕地之日起30日内缴纳耕地占用税。



Land value added tax


The value added of the use right of the state-owned land, the land on the ground, and the attached objects of the taxpayer shall be subject to the tax collection. It implements 4 progressive tax rates, tax rates were 30%, 40%, 50%, 60%.


Taxpayers shall, within 7 days from the date of the signing of the real estate contract, the competent tax authorities in the place where the real estate is located shall handle the tax declaration, and shall pay the land value added tax within the time limit approved by the tax authorities. As it involves determining the cost or other reasons to calculated according to the land value-added tax can impose lat, until the project is completed, to handle the settlement and clearing, Duotuishaobu.


Farmland occupation tax


Building or engaging in other non agricultural construction units and individuals, according to the area of farmland occupied by the. The tax standard is between 5 yuan and 50 yuan per square meter. The taxpayer shall pay the land occupation tax within 30 days from the date of approval of the land management department.


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