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    如何厂房转让的土地增值税  
     
 

如何厂房转让的土地增值税?工业厂房出售或土地转让交易买卖过程的税收的解释(国务院版)


第一条 为了规范土地、房地产市场交易秩序,合理调节土地增值收益,维护国家权益,制定本条例。


第二条 转让国有土地使用权、地上的建筑物及其附着物(以下简称转让房地产)并取得收入的单位和个人,为土地增值税的纳税义务人(以下简称纳税人),应当依照本条例缴纳土地增值税。


第三条 土地增值税按照纳税人转让房地产所取得的增值额和本条例第七条规定的税率计算征收。


第四条 纳税人转让房地产所取得的收入减除本条例第六条规定扣除项目金额后的余额,为增值额。


第五条 纳税人转让房地产所取得的收入,包括货币收入、实物收入和其他收入。


第六条 计算增值额的扣除项目:
 (一)  取得土地使用权所支付的金额;
 (二)  开发土地的成本、费用;
 (三)  新建房及配套设施的成本、费用,或者旧房及建筑物的评估价格;
 (四)  与转让房地产有关的税金;
 (五)  财政部规定的其他扣除项目。


第七条 土地增值税实行四级超率累进税率:
       增值额未超过扣除项目金额50%的部分,税率为30%。
       增值额超过扣除项目金额50%、未超过扣除项目金额100%的部分,税率为40%。
       增值额超过扣除项目金额100%、未超过扣除项目金额200%的部分,税率为50%。
       增值额超过扣除项目金额200%的部分,税率为60%。


第八条 有下列情形之一的,免征土地增值税:
 (一)   纳税人建造普通标准住宅出售,增值额未超过扣除项目金额20%的;
 (二)   因国家建设需要依法征用、收回的房地产。


第九条 纳税人有下列情形之一的,按照房地产评估价格计算征收:
 (一)   隐瞒、虚报房地产成交价格的;
 (二)   提供扣除项目金额不实的;
 (三)   转让房地产的成交价格低于房地产评估价格,又无正当理由的。


第十条 纳税人应当自转让房地产合同签订之日起七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。


第十一条 土地增值税由税务机关征收。土地管理部门、房产管理部门应当向税务机关提供有关资料,并协助税务机关依法征收土地增值税。


第十二条 纳税人未按照本条例缴纳土地增值税的,土地管理部门、房产管理部门不得办理有关的权属变更手续。


第十三条 土地增值税的征收管理,依据《中华人民共和国税收征收管理法》及本条例有关规定执行。


第十四条 本条例由财政部负责解释,实施细则由财政部制定。


第十五条 本条例自一九九四年一月一日起施行。各地区的土地增值费征收办法,与本条例相抵触的,

 
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