房地产各阶段税收政策1房地产开发各环节税收政策详解之拿地阶段2（一）契税............................................................................................................................2（二）耕地占用税..................................................................................................................6（三）印花税..........................................................................................................................7（四）城镇土地税..................................................................................................................82地产开发各环节税收政策详解之预售阶段…………………………………………………12（一）营业税........................................................................................................................12（二）土地增值税................................................................................................................14（三）企业所得税................................................................................................................16（四）印花税........................................................................................................................20（五）城镇土地使用税.........................................................................................................21（六）房产税........................................................................................................................213房地产设计、施工阶段税收政策详解......................................................................................21（一）印花税........................................................................................................................22（二）代扣代缴涉税事项.....................................................................................................22一、营业税....................................................................................................................22二、企业所得税...........................................................................................................24（三）甲供材料的营业税事项...........................................................................................24（一）提供建筑业劳务的同时销售自产货物的行为.................................................25（二）财政部、国家税务总局规定的其他情形.........................................................25（五）城镇土地使用税.......................................................................................................32（六）房产税......................................................................................................................324房地产开发各环节税收政策详解四——竣工销售阶段..........................................................34一、企业所得税..........................................................................................................................34二、土地增值税..................................................................................................................37三、城镇土地使用税...........................................................................................................45四、印花税............................................................................................................................46五、房产税..........................
