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layout">當前位置：<a href='/' target='_self'>建設工程教育網</a> > <a href='/gujia/'>房地產估價師</a> > <a href='/gujia/stzx/'>試題中心</a> > <a href='/gujia/moniti/'>模擬試題</a></div>  <div id="a0lmosil" class="layout clearfix">  <div id="a0lmosil" class="main-left clearfix">  <a href="http://m.accreditedmedicalassistantprograms.com/gujia/ksdt/pe20251105165028.shtml" target="_blank" title="房估查分提醒"><img src="/upload/resources/image/2025/12/08/605976.png" alt="房估查分提醒" class="banner"></a>   <div id="a0lmosil" class="news_mian"> <h1><span id="ycTitle"></span>成本法中房地產價格構成中的銷售稅費包括由買方繳納的契稅等稅費以及由賣方交納的土地增值稅、企業(yè)所得稅。（?。?/h1> <div id="a0lmosil" class="mark"> <div id="a0lmosil" class="lTxt"> <span id="a0lmosil" class="time">2020-02-12 13:49</span> <span id="a0lmosil" class="source">來源：<a href="http://m.accreditedmedicalassistantprograms.com" title="建設工程教育網">建設工程教育網</a></span> </div> <a href="javascript:void(0);" target="_self" class="collection li-an"></a> <a href="javascript:void(0);" target="_self" class="print" onclick="javascript:window.print()">打印</a> <div id="a0lmosil" class="font_size">字體：<a href="javascript:void(0);" target="_self" class="big">大</a><a href="javascript:void(0);" target="_self" class="small">小</a></div> </div> </div>   <div id="a0lmosil" class="news_con"> <div id="a0lmosil" class="jxbox clearfix"> <p>　　2020年房地產估價師考試備考進行時，建設工程教育網房估小編為大家搜集整理了房地產估價師考試歷年試題、易錯題、練習題等，希望大家在備考的過程中能事半功倍，提高復習效率，在2020年房地產估價師考試中取得好成績！<br/>　　<strong>判斷題</strong></p><p style="text-align: left;">　　成本法中房地產價格構成中的銷售稅費包括由買方繳納的契稅等稅費以及由賣方交納的土地增值稅、企業(yè)所得稅。（?。?br/>　　對<br/>　　錯<br/>　　【正確答案】錯<br/>　　【答案解析】本題考查的是房地產價格構成。銷售稅費是指預售或者銷售開發(fā)完成后的房地產應由賣方繳納的稅費。不包括由買方繳納的契稅等稅費以及由賣方交納的土地增值稅、企業(yè)所得稅。參見教材P297.</p><p style="text-align: center;"><a target="_blank">[天天做題]房地產估價師每日一練>></a></p><p style="text-align: right;"><strong>建設工程教育網原創(chuàng)·轉載請注明出處</strong></p> <div style="text-align: right;" id="ycFoot"></div> </div> </div>    <div id="a0lmosil" class="share new-share clearfix"> <div id="a0lmosil" class="shareLeft fl"> 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