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)。