下列情形中，应按评估价格计征土地增值税的有（）。 -题库考试答案搜索网

下列情形中，应按评估价格计征土地增值税的有（）。

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2021-07-17 21:01

A、提供扣除项目金额不实的
B、隐瞒、虚报房地产成交价格的
C、房地产开发项目全部竣工完成销售需要进行清算的
D、转让房地产的成交价格低于房地产评估价格，又无正当理由的

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正确答案

ABD

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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