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9月29日,财政部、国家税务总局、住房和城乡建设部联合下发《关于调整房地产交易环节契税个人所得税优惠政策的通知》,对个人购房契税及个人所得税优惠实行调整。《通知》规定,对个人购买普通住房,且该住房属于家庭(成员范围包括购房人、配偶以及未成年子女,下同)唯一住房的,减半征收契税。对个人购买90平方米及以下普通住房,且该住房属于家庭唯一住房的,减按1%税率征收契税。
On September 29, the Ministry of Finance, the State Administration of Taxation and the Ministry of Housing and Urban-Rural Development jointly issued the Circular on Adjusting the Individual Income Tax Preferential Policies for Contract Deeds in Real Estate Transactions, and adjusted the deed of personal deed and personal income tax. The “Notice” stipulates that if ordinary houses are bought for individuals and the house belongs to the only housing in the family (including the purchaser, spouse and minor children, the same below), the deed shall be reduced by half. Buy 90 square meters and below the average individual housing, and the housing belongs to the family only housing, reduced by 1% tax levy deed tax.