下列关于房产税纳税义务发生时间的表述中，正确的是（）。 -题库考试答案搜索网

下列关于房产税纳税义务发生时间的表述中，正确的是（）。

单选题

2021-07-17 21:01

A、纳税人出租房产，自交付房产之月起缴纳房产税
B、纳税人自行新建房屋用于生产经营，从建成之月起缴纳房产税
C、纳税人将原有房产用于生产经营，从生产经营之月起缴纳房产税
D、房地产开发企业自用本企业建造的商品房，自房屋使用之月起缴纳房产税

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正确答案

C

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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