房地產(chǎn)開(kāi)發(fā)企業(yè)應(yīng)該繳納哪些稅.doc

房地產(chǎn)開(kāi)發(fā)企業(yè)應(yīng)該繳納哪些稅（費(fèi)）？

一、 營(yíng)業(yè)稅
（一）、應(yīng)稅范圍：
根據(jù)《中華人民共和國(guó)營(yíng)業(yè)稅暫行條例實(shí)施細(xì)則》的規(guī)定，房地產(chǎn)開(kāi)發(fā)企業(yè)，發(fā)生營(yíng)業(yè)稅應(yīng)稅勞務(wù)時(shí)主要涉及以下兩個(gè)方面：
1、轉(zhuǎn)讓土地使用權(quán)：是指土地使用者轉(zhuǎn)讓土地使用權(quán)的行為，土地所有者出讓土地使用權(quán)和土地使用者將土地使用權(quán)歸還給土地所有者的行為，不征收營(yíng)業(yè)稅。土地租賃，不按本稅目征稅。
2、銷售不動(dòng)產(chǎn)：是指有償轉(zhuǎn)讓不動(dòng)產(chǎn)所有權(quán)的行為。
不動(dòng)產(chǎn)，是指不能移動(dòng)，移動(dòng)后會(huì)引起性質(zhì)，形狀改變的財(cái)產(chǎn)。本稅目的征收范圍包括：銷售建筑物或構(gòu)筑物、銷售其他土地附著物。
（1）銷售建筑物或構(gòu)筑物
Real estate development enterprises should pay what tax (charge)?

First, sales tax
(A), taxable scope:
According to "The People's Republic of China Business Tax Tentative Regulations" requirement, real estate development company, took place when the sales tax taxable services mainly to the following two aspects:
1, transfer of land use rights: is the transfer of land use rights of land users to conduct land-use right transfer of land owners and land users of the land use right to return to the land owner, and must not charge sales tax. Land lease, no tax under this tax item.
2, real estate sales: refers to the transfer of ownership of the behavior of real property.
Real estate is not moving, moving will cause the nature of the shape change of the property. The collection of this tax item includes: sales of buildings or structures and other land attachments.
(1) sales of buildings or structures
 

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