2005年1月24日市地税局出台了第55号通知(简称《二手房交税新规》),对二手房交易的计税价格做出了明确的规定。据悉,自2月1日起,税务机关将按照新通知的规定来做好二手房交易的税收征收工作。据了解《二手房交税新规》规定:对于二手房交易涉及税收的计税价格,如果合同成交价格 January 24, 2005 Municipal Taxation Bureau issued Circular No. 55 (referred to as “second-hand housing tax new rules”), the second-hand housing transaction tax price made a clear provision. It is reported that from February 1 onwards, the tax authorities will be in accordance with the provisions of the new notice to do the tax collection of second-hand housing transactions. It is understood that “second-hand housing tax new regulations” provides: for second-hand housing transactions involving taxable tax prices, if the contract price