当前位置：首页>房产>纳税人在自有土地上建造房产,应于何时将土地价值计入房产原值计算缴纳税?

纳税人在自有土地上建造房产,应于何时将土地价值计入房产原值计算缴纳税?

  • 2026-03-12 13:41:17
纳税人在自有土地上建造房产,应于何时将土地价值计入房产原值计算缴纳税?

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政策依据

《财政部 国家税务总局关于安置残疾人就业单位城镇土地使用税等政策的通知》（财税〔2010〕121号）

《财政部 国家税务总局关于教育税收政策的通知》（财税〔2004〕39号）

《财政部 国家税务总局关于具备房屋功能的地下建筑征收房产税的通知》（财税〔2005〕181号）

《财政部　国家税务总局关于房产税、城镇土地使用税有关问题的通知》（财税〔2009〕128号）

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  1. CONNECT:[ UseTime:0.000383s ] mysql:host=127.0.0.1;port=3306;dbname=a_mffb;charset=utf8mb4
  2. SHOW FULL COLUMNS FROM `fenlei` [ RunTime:0.000711s ]
  3. SELECT * FROM `fenlei` WHERE `fid` = 0 [ RunTime:0.000310s ]
  4. SELECT * FROM `fenlei` WHERE `fid` = 63 [ RunTime:0.000255s ]
  5. SHOW FULL COLUMNS FROM `set` [ RunTime:0.000502s ]
  6. SELECT * FROM `set` [ RunTime:0.000200s ]
  7. SHOW FULL COLUMNS FROM `article` [ RunTime:0.000532s ]
  8. SELECT * FROM `article` WHERE `id` = 480865 LIMIT 1 [ RunTime:0.000350s ]
  9. UPDATE `article` SET `lasttime` = 1776102997 WHERE `id` = 480865 [ RunTime:0.002932s ]
  10. SELECT * FROM `fenlei` WHERE `id` = 64 LIMIT 1 [ RunTime:0.000233s ]
  11. SELECT * FROM `article` WHERE `id` < 480865 ORDER BY `id` DESC LIMIT 1 [ RunTime:0.000427s ]
  12. SELECT * FROM `article` WHERE `id` > 480865 ORDER BY `id` ASC LIMIT 1 [ RunTime:0.000433s ]
  13. SELECT * FROM `article` WHERE `id` < 480865 ORDER BY `id` DESC LIMIT 10 [ RunTime:0.000929s ]
  14. SELECT * FROM `article` WHERE `id` < 480865 ORDER BY `id` DESC LIMIT 10,10 [ RunTime:0.004536s ]
  15. SELECT * FROM `article` WHERE `id` < 480865 ORDER BY `id` DESC LIMIT 20,10 [ RunTime:0.001806s ]
0.081173s