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。
Taxpayers selling immovable properties shall report and pay tax to the local competent tax authorities where the immovable properties are located.
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!
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%的税。
If you want to resell that part of the housing, you will be levied again at 5% on the transfer of immovable property.
如果你们将分得的房产再销售，则须按销售不动产再交营业税和土地增值税。
If you want to resell that part of the houses, you need to pay business tax and the land appreciation tax (LAT) again for the transfer of immovable property.
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.
第五条纳税人的营业额为纳税人提供应税劳务、转让无形资产或者销售不动产收取的全部价款和价外费用。
Article 4 Where any taxpayer provides taxable services, transfers intangible assets or sells real estates, the tax payable shall be computed according to the turnover and the prescribed tax rates.
另一个例子为一个精通网络的雇员提供了价值，该雇员是一位销售代表，他负责购买商业不动产。
For another example that shows value to an individual consider a Web-savvy employee (sales representative) who is relocating for business purposes and is shopping for residential property.
法拍屋（不动产抵押物）只占房产总销售量的四分之一。
你只能直接从发行该信托基金的不动产公司(或其销售代表)购买份额。
You must buy shares directly from the real estate company offering them (or through one of their sales representatives).
允许存在可扣除的不动产销售或交换损失。
Deductible losses on sales or exchanges of property are allowable.
但是，零售销售、信贷增长及不动产市场出现冷却信号，或进一步延后加息时间。
However, signs that retail sales, credit growth and the property market are cooling may push any further hikes further into the future.
税务局：不动产的无偿赠送要视同销售，但是计税额要经过核定。
Tax official: the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority.
2009年成立于胡志明市的不动产整合行销公司，主要提供地主与开发商市场研究、行销企划、销售执行及专案管理与重整等服务。
A real estate marketing agency established in 2009, Ho Chi Minh City. It provides research, marketing planning, sales execution, and project turnaround services for landlords and developers.
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.
通过房地产代理人或中介人的卖方通常要签署不动产代理销售协议。
Sellers who through a real estate agent or broker usually sign a listing agreement.
通过房地产代理人或中介人的卖方通常要签署不动产代理销售协议。
Sellers who through a real estate agent or broker usually sign a listing agreement.
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