企业将闲置的房地产依法转让，可以使房地产在社会上有效地利用，增加国有土地收益，增加国家财政税收，盘活企业存量资产，提高企业经济效益。但是，我们在对企业审计中发现，有不少企业财会人员不懂得有偿转让房地产应纳税种及税额计算。现将房地产有偿转让如何纳税浅谈... Enterprises will be idle real estate transfer in accordance with law, can make the effective use of real estate in the community, increase the benefits of state-owned land, increase national fiscal revenue, revitalize the enterprise stock assets, improve the economic efficiency of enterprises. However, we found in the audit of enterprises, many enterprises accounting staff do not know how to pay real estate tax payable and tax calculation. Real estate is now how to pay the transfer of tax talks ...