销售不动产

及（c）对提供服务、转让无形资产和销售不动产征收的营业税。

And ( c ) the Business Tax on providing services , transferring intangible assets and selling real estate .

我们销售不动产，我们热爱生活，我们热爱工作，我们领着行业奔跑！

We sell real estate , we love life , we love , we lead the industry to run !

对提供应税劳务、转让无形资产以及销售不动产的行为，征收营业税。

Business Tax is levied on the provision oftaxable services , the transfer of intangible assets , and the sale ofimmovable properties .

第三，纳税人销售不动产，应当向不动产所在地主管税务机关申报纳税。

Third , taxpayers selling immovable properties shall report and pay their business tax to the local tax department where the immovable properties are located .

非应税项目是指提供非应税劳务，转让无形资产、销售不动产、建造非生产性建筑及构筑物。

Non-taxable items refer to the provision of non-taxable services , transfer of intangible assets , sale of real properties and construction of buildings or structures not for production purposes .

在销售不动产时连同不动产所占土地的使用权一并转让的行为，比照销售不动产征税。

No business tax is levied on the behavior of using immovable property to invest and buy shares , participate in receiving the investor 's profit distribution and jointly share investment risks .

营业税的征收范围具体包括交通运输业、建筑业、金融保险业、邮电通信业、文化体育业、娱乐业、服务业、转让无形资产和销售不动产9个税目。

The scope of business tax includes transportation , construction , finance and insurance , post and telecommunication , culture and sports , entertainment , services , transferring intangible assets and sales of real estate .

营业税是我国境内提供给税劳务、转让无形资产或销售不动产的单位和个人，就其取得的营业额征收的一种税。

Business tax is our country churchyard is offerred should tax service , make over intangible assets or sell praedial unit and individual , with respect to a kind of tax that the turnover that its obtain imposes .

按纳税人最近时期提供的同类应税劳务或者销售的同类不动产的平均价格核定。

Determined according to the average prices of similar services provided or similar immovable properties sold by the taxpayers in the most recent period .

如果你们将分得的房产再销售，则须按销售不动产再交一道5%税。

If you want to resell that part of the housing , you will be levied again at5 % on the tra fer of immovable property .