下列情形中，应当计算缴纳土地增值税的是（）。 -题库考试答案搜索网

下列情形中，应当计算缴纳土地增值税的是（）。

单选题

2021-07-17 21:01

A、工业企业向房地产开发企业转让国有土地使用权
B、房产所有人通过希望工程基金会将房产赠与西部教育事业
C、甲企业出资金、乙企业出土地，双方合作建房，建成后按比例分房自用
D、房地产开发企业代客户进行房地产开发，开发完成后向客户收取代建收入

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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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