下列关于房产税纳税义务发生时间的说法，正确的有（）。 -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说法，正确的有（）。

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2021-07-17 21:01

A、购置存量房，自房地产权属登记机关签发房屋权属证书之次月起计征房产税
B、委托施工企业建设的房屋，从办理验收手续之日的次月起计征房产税
C、房地产开发企业自用本企业建造的商品房，自房屋使用或交付之次月起计征房产税
D、购置新建商品房，自房地产权属登记机关签发房屋权属证书之次月起计征房产税

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正确答案

ABC

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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