企业服务中心浅谈烟叶税和契税的征收对象

来 源：www.71-fuwu.com     发布时间：2016-6-28 10:51:58

对在我国境内收购烟叶（包括晾晒烟叶和烤烟叶）的单位，按照收购烟叶的金额征收，税率为20％。纳税人应当自纳税义务发生之日起30日内申报纳税。具体纳税期限由主管税务机关核定。

以出让、转让、买卖、赠与、交换发生权属转移的土地、房屋为征税对象，承受的单位和个人为纳税人。出让、转让、买卖土地、房屋的税基为成交价格，赠与土地、房屋的税基由征收机关核定，交换土地、房屋的税基为交换价格的差额。

税率为３%～５％。纳税人应当自纳税义务发生之日起10日内办理纳税申报，并在契税征收机关核定的期限内缴纳税款。

To within the territory of China to buy tobacco (including drying tobacco and tobacco leaf) units, according to the leaf tobacco purchasing the amount levied, the tax rate of 20%. Taxpayers shall report and pay tax within 30 days from the date of the occurrence of the duty of paying taxes. The specific tax period shall be determined by the competent tax authority.

To transfer, transfer, sale, gift, the transfer of ownership transfer of land, housing for the tax object, the units and individuals to bear the taxpayer. Transfer, transfer, sale of land, housing, the tax base for the transaction price, the gift of land, housing tax collection agencies approved by the exchange of land, housing, the tax base for the exchange price difference.

The tax rate is 3% ~ 5%. Taxpayers shall, within 10 days from the date of the occurrence of the obligation of tax payment, apply for tax returns, and pay taxes within the time limit set by the tax authorities.

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