根据土地增值税的有关规定，以下说法错误的是（）。 -题库考试答案搜索网

根据土地增值税的有关规定，以下说法错误的是（）。

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2021-07-17 21:01

A、建造高档公寓出售的，增值额未超过扣除项目金额20%的，予以免税
B、因企业扩建需要而被征用的房地产，免征土地增值税
C、因国家建设的需要而搬迁，由纳税人自行转让原房地产的，免征土地增值税
D、对纳税人既建造普通标准住宅，又建造其他房地产的，应分别核算增值额；未分别核算增值额或不能准确核算增值额的，其建造的普通标准住宅由各省、自治区、直辖市税务机关确定是否减免土地增值税

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正确答案

ABD

试题解析

标签：财会金融类税务师税法(一) 税法(二) 涉税服务相关法律财务与会计涉税服务实务第十章房产税法、契税法和土地增值税法

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