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土地出让金房产税怎么缴纳？流程是怎样的呢？

土地出让金房产税怎么缴纳？流程是怎样的呢？

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胡思乱想 06-30 10:56

房产税的最大问题是与当前收取的土地出让金，世界上征收房产税的国家和地区，基本都是房屋的土地所有权永远属于个人的，而在我国却不是的。我们在购买房屋时候已经缴纳了土地出让金了，而这个就等价于房产税的。所以土地出让金是征收房产税的最大障碍。当前，国家要搞不动产登记，其根本目的不仅仅是为了解决房地产过热等问题，最重要的想法就是扫清征收房地产税的技术障碍。媒体的宣传其实都是误导的。

你眼睛会笑 06-30 11:05

土地出让金是指各级政府土地管理部门将土地使用权出让给土地使用者，按规定向受让人收取的土地出让的全部价款(指土地出让的交易总额)，或土地使用期满，土地使用者需要续期而向土地管理部门缴纳的续期土地出让价款，或原通过行政划拨获得土地使用权的土地使用者，将土地使用权有偿转让、出租、抵押、作价入股和投资，按规定补交的土地出让价款。土地出让金，实际上就是土地所有者出让土地使用权若干年限的地租之总和。现行的土地出让金的实质，可概括为它是一个既有累计若干年的地租性质，又有一次性收取的似税非税性质的矛盾复合体。土地出让金具有地租而非税性质。税收是国家作为管理者对纳税人为国家缴纳的经济义务，具有强制性、无偿性和固定性。土地出让金，将累计若干年地租总和，采取一次性收取，则又似有税收的非租性质。土地出让金自身就是这样一个内在矛盾的复合体。也就是说，土地出让金，似租非租，似税非税。

未及你珍贵 06-30 11:13

房改房交易，需要缴纳土地出让金，还有个税。

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