下列关于房产投资的房产税的说法，错误的有（）。 -题库考试答案搜索网

下列关于房产投资的房产税的说法，错误的有（）。

单选题

2021-07-17 21:01

A、以房产投资成立有限公司，投资方按房产余值为计税依据计征房产税
B、以房产投资联营，不承担经营风险，只收取固定收入，投资方以固定收入视为租金收入，以租金收入为计税依据计征房产税
C、以房产投资联营，共担经营风险的，被投资方以房产余值为计税依据计征房产税
D、以房产投资联营，共担经营风险的，投资方不再计征房产税

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正确答案

A

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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