在👯(zai)房✍(fang)产⚓(chan)交🍍(jiao)易⚫(yi)中🐮(zhong)，营🃏(ying)业😗(ye)税🥗(shui)是🌹(shi)一🖕(yi)个👿(ge)不➰(bu)可💼(ke)忽🛒(hu)视🏪(shi)的📴(de)税🛃(shui)种🥠(zhong)，它🏴(ta)直🥅(zhi)接🥁(jie)关🧝(guan)系🌗(xi)到♉(dao)买🎅(mai)卖🎪(mai)双📳(shuang)方🎄(fang)的🦃(de)财🖐(cai)务💍(wu)成⛄(cheng)本🛣(ben)
了🌼(le)解⛎(jie)营👐(ying)业💓(ye)税🏕(shui)的👗(de)征💱(zheng)收🍎(shou)时👧(shi)间💂(jian)标🤕(biao)准🎎(zhun)及🕴(ji)其👬(qi)税😊(shui)务✏(wu)征💼(zheng)收🆕(shou)依🍣(yi)据💟(ju)，对♎(dui)于🌫(yu)房🧗(fang)产🚬(chan)交🤾(jiao)易🤩(yi)双🥠(shuang)方🧕(fang)来💚(lai)说🛄(shuo)至🎒(zhi)关🏺(guan)重🏂(zhong)要🚬(yao)。本➕(ben)文➿(wen)将🌭(jiang)详📉(xiang)细😄(xi)解🍢(jie)析🖥(xi)营🍔(ying)业🤛(ye)税🐗(shui)的🍶(de)相🥧(xiang)关🎑(guan)规🧘(gui)定🎨(ding)，帮🤬(bang)助😬(zhu)读🔁(du)者😹(zhe)更📲(geng)好🚨(hao)地🌀(di)理🥫(li)解🏩(jie)这🌇(zhe)一🔚(yi)税🈂(shui)种🚪(zhong)。首🌶(shou)先🔶(xian)，营🤷(ying)业🛣(ye)税🤯(shui)的💃(de)征🌶(zheng)收🚤(shou)时🍖(shi)间❕(jian)标🥃(biao)准🔤(zhun)通💘(tong)常🕺(chang)是🆒(shi)根😛(gen)据💂(ju)房⛽(fang)产🆗(chan)交🏙(jiao)易🗽(yi)的🎺(de)具🌃(ju)体😁(ti)时🔭(shi)间🧀(jian)点📥(dian)来🔆(lai)确🍹(que)定🍹(ding)的🦆(de)。在🥌(zai)中🏤(zhong)国♍(guo)，营😀(ying)业⛱(ye)税🧖(shui)的⚪(de)征🍤(zheng)收🛤(shou)通🎫(tong)常🅱(chang)发🤺(fa)生⚪(sheng)在🐌(zai)房📹(fang)产🛠(chan)过🏛(guo)户😎(hu)时🍸(shi)，即🧠(ji)房🕗(fang)产💔(chan)所🤳(suo)有🚍(you)权🤵(quan)转🦏(zhuan)移🗨(yi)登🧕(deng)记🖊(ji)完🍉(wan)成🚈(cheng)的🌾(de)那㊗(na)一🌜(yi)刻🔐(ke)。这🆎(zhe)意🏌(yi)味🕜(wei)着👦(zhe)，一🤰(yi)旦💣(dan)房😆(fang)产😽(chan)交🚘(jiao)易🌟(yi)完🏘(wan)成🚒(cheng)，买📻(mai)卖🌶(mai)双😈(shuang)方🐅(fang)就🐻(jiu)需🚢(xu)要🏹(yao)根⏫(gen)据🌼(ju)交🏘(jiao)易🆙(yi)金🏓(jin)额🚁(e)计🛵(ji)算🧘(suan)并🎰(bing)缴⏹(jiao)纳😱(na)相🍍(xiang)应🌗(ying)的🗡(de)营❎(ying)业⏬(ye)税🚺(shui)。税🚖(shui)务🌑(wu)征🗻(zheng)收🍞(shou)依🍱(yi)据⬅(ju)主🗣(zhu)要❤(yao)是🧔(shi)基🕔(ji)于🏋(yu)《中⛏(zhong)华💩(hua)人😈(ren)民🌯(min)共❣(gong)和🌩(he)国🥇(guo)营➖(ying)业🔠(ye)税🤙(shui)暂⏸(zan)行🤗(xing)条🛋(tiao)例📃(li)》以💪(yi)及🕣(ji)相✍(xiang)关🌤(guan)的📝(de)地🥀(di)方🏀(fang)性🐪(xing)法🎾(fa)规🎱(gui)。这♋(zhe)些📱(xie)法👗(fa)规😖(gui)明📗(ming)确😭(que)了😷(le)营💪(ying)业🐰(ye)税🤗(shui)的🃏(de)征🔙(zheng)收🌮(shou)对❔(dui)象🛡(xiang)、税🚐(shui)率👺(lv)、计😄(ji)算🎡(suan)方🤼(fang)法🍣(fa)以🗨(yi)及😸(ji)征🍲(zheng)收🍶(shou)流🛐(liu)程🐞(cheng)。根🤛(gen)据🕥(ju)这🈁(zhe)些➕(xie)规🚯(gui)定😣(ding)，营🕐(ying)业🕕(ye)税🙏(shui)的🌹(de)征🎍(zheng)收📚(shou)对🎩(dui)象🔕(xiang)主📈(zhu)要🎮(yao)是👥(shi)提🥌(ti)供🛒(gong)应📚(ying)税🐌(shui)劳🏘(lao)务🏏(wu)、转🧖(zhuan)让🃏(rang)无🙅(wu)形🦖(xing)资🕷(zi)产😌(chan)或🌸(huo)者😈(zhe)销🛺(xiao)售🎟(shou)不🚤(bu)动🍧(dong)产🔑(chan)的🏠(de)单🚁(dan)位➿(wei)和🌐(he)个🈂(ge)人🧗(ren)zai 📋(zai)fang ⬆(fang)chan 🙂(chan)jiao 🧔(jiao)yi 🧔(yi)zhong 🔣(zhong)，mai 🏔(mai)fang 😮(fang)tong 👻(tong)chang 🥉(chang)shi 🗼(shi)ying 🔨(ying)ye 👒(ye)shui 🕞(shui)de ❣(de)na 🔣(na)shui 📹(shui)ren 🏽(ren)。ying 🥈(ying)ye 📭(ye)shui 🌯(shui)de 🐏(de)shui 🍫(shui)lv 🈲(lv)gen 💧(gen)ju 🐻(ju)bu 🚐(bu)tong 🚡(tong)de 🙅(de)fang 🧖(fang)chan 💠(chan)lei ✏(lei)xing ⭕(xing)he 🍷(he)jiao 🍅(jiao)yi 🔩(yi)xing 🧞(xing)zhi 🆚(zhi)you 🎣(you)suo 💩(suo)bu 🏑(bu)tong 🉑(tong)。li 🥩(li)ru 🔦(ru)，zhu 👩(zhu)zhai 🈸(zhai)lei 🥊(lei)fang 🐥(fang)chan 🤒(chan)de 🗾(de)ying 🌻(ying)ye 🚦(ye)shui 🍫(shui)shui 🛠(shui)lv 😜(lv)tong 📧(tong)chang 💂(chang)di ♑(di)yu 🍃(yu)shang ✝(shang)ye 🌓(ye)lei 🤵(lei)fang 😽(fang)chan 🔯(chan)。ci 👓(ci)wai 👛(wai)，dui 🗺(dui)yu 👧(yu)shou 🏹(shou)ci 😃(ci)gou 🌕(gou)mai 🕸(mai)pu 🏔(pu)tong 🍱(tong)zhu 🍮(zhu)fang 📚(fang)de 🎷(de)ge ⚾(ge)ren 🎯(ren)，gen 🏹(gen)ju 🐜(ju)guo 🕕(guo)jia 🏵(jia)xiang 🕋(xiang)guan ⛓(guan)zheng 👑(zheng)ce 😱(ce)，ke 📤(ke)neng 🌭(neng)xiang 🤘(xiang)you 🚼(you)ying 🐌(ying)ye 🦍(ye)shui 💹(shui)de ✍(de)jian 🐜(jian)mian 🐘(mian)you 🎍(you)hui 🍈(hui)。wei 💍(wei)le ⌛(le)geng 💌(geng)qing 👸(qing)xi 🌲(xi)di 🍦(di)zhan 🥦(zhan)shi 🔝(shi)ying 🍋(ying)ye 🐛(ye)shui 🤵(shui)de 🍑(de)zheng 🧖(zheng)shou ❓(shou)biao 🍠(biao)zhun 🤦(zhun)，yi 🤰(yi)xia 👱(xia)shi 🏠(shi)yi 🚑(yi)ge 🔞(ge)jian 👢(jian)dan 🌵(dan)de 😲(de)biao 🗿(biao)ge 🐂(ge)，lie 👐(lie)chu 🥟(chu)le 🚲(le)bu 🏵(bu)tong 💌(tong)lei 🚅(lei)xing 🔀(xing)fang 🌀(fang)chan 🚹(chan)de 🌇(de)ying 🍷(ying)ye ⚓(ye)shui 🚣(shui)shui 🐣(shui)lv 💃(lv)：fang 🤢(fang)chan 🎊(chan)lei 💜(lei)xing 🚜(xing) ying 📏(ying)ye 👻(ye)shui 🐷(shui)shui 🤙(shui)lv 🥠(lv) pu 🚜(pu)tong 👇(tong)zhu ❄(zhu)zhai ✈(zhai) 5% fei ⚓(fei)pu 🎟(pu)tong 🚋(tong)zhu 👒(zhu)zhai 🏇(zhai) 5% shang 🔝(shang)ye 🎸(ye)di ✨(di)chan 🉐(chan) 5% xu 🚢(xu)yao 🛫(yao)zhu 🤡(zhu)yi 🤗(yi)de 🎙(de)shi 🔕(shi)，ying 🐎(ying)ye 🥉(ye)shui 💰(shui)de 📨(de)ju 🤬(ju)ti 🕑(ti)zheng 🦉(zheng)shou 📆(shou)biao 💣(biao)zhun 🔱(zhun)ke 🤚(ke)neng 🧗(neng)hui 😄(hui)sui 🐖(sui)zhe 🤥(zhe)di 🦖(di)fang 🏛(fang)zheng 🖋(zheng)ce ⏰(ce)de 🕓(de)tiao 🦌(tiao)zheng 😶(zheng)er 🚡(er)bian 🎪(bian)hua 👭(hua)，yin 🍆(yin)ci 🤣(ci)zai 🔻(zai)jin 🚹(jin)xing 🤵(xing)fang 🍹(fang)chan 🍾(chan)jiao 🥂(jiao)yi 🔓(yi)qian 📄(qian)，mai ⤴(mai)mai 📻(mai)shuang 🌻(shuang)fang 🥚(fang)ying 🐠(ying)dang 🖋(dang)zi 🧣(zi)xun 🆔(xun)dang 🤵(dang)di 🦖(di)de ❌(de)shui 🥣(shui)wu 🌤(wu)ji 😟(ji)guan 🏔(guan)，huo 🎱(huo)qu 🚵(qu)zui 🐽(zui)xin 🍔(xin)de 💯(de)shui 🏅(shui)wu 😝(wu)xin 🤾(xin)xi 🐯(xi)。zong 👨(zong)zhi 💛(zhi)，le 🧣(le)jie ⛸(jie)ying 📦(ying)ye 🦏(ye)shui 🕓(shui)de 🅱(de)zheng 😋(zheng)shou 🌶(shou)shi 🦐(shi)jian 🐦(jian)biao 🍧(biao)zhun 📿(zhun)he 🐬(he)shui 👐(shui)wu 😣(wu)zheng 🎍(zheng)shou 🛏(shou)yi 📬(yi)ju 🈯(ju)，dui 🥎(dui)yu 👣(yu)fang ♓(fang)chan 🤲(chan)jiao 🕤(jiao)yi 👁(yi)shuang 🧔(shuang)fang 🍸(fang)lai ⌚(lai)shuo ✊(shuo)shi 👈(shi)fei 🏇(fei)chang 🧓(chang)bi 👚(bi)yao 🐇(yao)de 🔇(de)。zhe 📉(zhe)bu 🤼(bu)jin 🐞(jin)you ❕(you)zhu 🕘(zhu)yu 🏵(yu)he 💧(he)li 🍟(li)gui ❗(gui)hua 😌(hua)cai 🏌(cai)wu 🏚(wu)，hai 🥀(hai)neng 🛑(neng)bi 👠(bi)mian 🎓(mian)yin ⛸(yin)shui 🏜(shui)wu 👊(wu)wen 🌺(wen)ti 📳(ti)dao 🔑(dao)zhi 💚(zhi)de 📱(de)jiao 🍘(jiao)yi 🚼(yi)yan 🎅(yan)wu 🏯(wu)。tong 🤺(tong)guo 🛡(guo)ben 🦍(ben)wen 🕓(wen)de 💾(de)jie 🧥(jie)shao 🕯(shao)，xi 🦄(xi)wang 🎚(wang)neng ✳(neng)bang 😰(bang)zhu 🏹(zhu)du 🌡(du)zhe 💁(zhe)zai 🚋(zai)fang 😐(fang)chan 📖(chan)jiao 🎃(jiao)yi 😥(yi)zhong 🍢(zhong)geng 🍌(geng)jia 💺(jia)cong 🥎(cong)rong 🥨(rong)ying 🔱(ying)dui 🔸(dui)shui 🎽(shui)wu 🏭(wu)wen 🛸(wen)ti 🌖(ti)。