问题
判断题
我国现行税法规定，纳税人建造普通住宅出售，增值额未超过扣除项目金额20%的，免征土地增值税。“普通标准住宅”与其他住宅的具体划分界限由各省、自治区、直辖市人民政府具体规定。 ( )
答案
参考答案：错
解析： 2005年6月1日起，普通标准住宅不再由各省、自治区、直辖市人民政府规定。
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我国现行税法规定，纳税人建造普通住宅出售，增值额未超过扣除项目金额20%的，免征土地增值税。“普通标准住宅”与其他住宅的具体划分界限由各省、自治区、直辖市人民政府具体规定。 ( )
参考答案：错
解析： 2005年6月1日起，普通标准住宅不再由各省、自治区、直辖市人民政府规定。
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