拆遷房屋為房地產(chǎn),納稅人出售房地產(chǎn),應(yīng)納稅額為當(dāng)期銷(xiāo)項(xiàng)稅額扣除當(dāng)期進(jìn)項(xiàng)稅額后的余額。應(yīng)納稅額的計(jì)算公式為:應(yīng)納稅額=當(dāng)期銷(xiāo)項(xiàng)稅-當(dāng)期進(jìn)項(xiàng)稅。當(dāng)期銷(xiāo)項(xiàng)稅低于當(dāng)期進(jìn)項(xiàng)稅不足扣除時(shí),其不足部分可結(jié)轉(zhuǎn)下期繼續(xù)