房地产开发企业应该缴纳哪些税.doc

房地产开发企业应该缴纳哪些税（费）？

一、 营业税
（一）、应税范围：
根据《中华人民共和国营业税暂行条例实施细则》的规定，房地产开发企业，发生营业税应税劳务时主要涉及以下两个方面：
1、转让土地使用权：是指土地使用者转让土地使用权的行为，土地所有者出让土地使用权和土地使用者将土地使用权归还给土地所有者的行为，不征收营业税。土地租赁，不按本税目征税。
2、销售不动产：是指有偿转让不动产所有权的行为。
不动产，是指不能移动，移动后会引起性质，形状改变的财产。本税目的征收范围包括：销售建筑物或构筑物、销售其他土地附着物。
（1）销售建筑物或构筑物
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