根据相关规定，符合下列情形之一的，纳税人应进行土地增值税清算的有（）。 -题库考试答案搜索网

根据相关规定，符合下列情形之一的，纳税人应进行土地增值税清算的有（）。

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2021-07-17 21:01

A、房地产开发项目全部竣工、完成销售的
B、整体转让未竣工决算房地产开发项目的
C、取得销售（预售）许可证满3年仍未销售完毕的
D、纳税人申请注销税务登记但未办理土地增值税清算手续的

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正确答案

AB

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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