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某企业将4年前自建的一幢办公楼转让,原值400万元,已提折旧200万元,转让价款500万元。此行为属于转让不动产,营业税的正确处理是()

单选题
2021-09-01 20:54
A、不缴营业税
B、应纳营业税5万元
C、应纳营业税15万元
D、应纳营业税25万元
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正确答案
D

试题解析

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