营改增后,土地使用权转让、房屋买卖等业务均纳入增值税的征税范围。增值税的特点和有关差额征税的规定对契税计税依据的确定产生了较大影响。本文结合案例,对营改增后税企双方在契税征缴过程中应当注意的风险进行提示。风险提示一:辨清“税税差异”按照现行政策规定,土地使用权转让、房屋买卖业务转让方应当缴纳增值税,承受方应当缴纳契税。 After the increase of battalion increases, the business such as the transfer of land use rights and the sale of houses are all included in the scope of taxation of value added tax. The characteristics of value added tax and the tax levied on the difference have a greater impact on the determination of tax basis for deed tax. Based on the case, this paper suggests that the two sides should pay more attention to the risks that tax companies and enterprises should pay attention to during the process of collecting the deed of tax collection. Risk Warning 1: Identify “tax difference ” According to the current policy, the transfer of land use rights, housing sale and transfer of business should pay VAT, the receiving party should pay the deed tax.