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51问答网 > 土地配套费有减免的情况下，契税是否全额征收

土地配套费有减免的情况下，契税是否全额征收

2025-03-15 02:26:57

推荐回答（1个）

回答1：

根据财税〔2004〕134号文件规定：出让国有土地使用权的，其契税计税价格为承受人为取得该土地使用权而支付的全部经济利益。
　　因此，你企业缴纳的基础设施配套费如有减免的，仍应当按应缴的配套费全额乘以税率缴纳契税。

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