下列各项中，哪项符合城镇土地使用税有关纳税义务发生时间规定（）。 -题库考试答案搜索网

下列各项中，哪项符合城镇土地使用税有关纳税义务发生时间规定（）。

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2021-07-17 21:02

A、纳税人新征用的耕地，自批准征用之月起缴纳城镇土地使用税
B、纳税人出租房产，自交付出租房产之次月起缴纳城镇土地使用税
C、纳税人新征用的非耕地，自批准征用之月起缴纳城镇土地使用税
D、纳税人购置新建商品房，自房屋交付使用之次月起缴纳城镇土地使用税

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正确答案

BD

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九章城镇土地使用税法和耕地占用税法

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