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第一条本细则按照中央人民政府政务院发布的契税暂行条例第十六条的规定制定。第二条凡本省境内房地产权移转、变动,除法令另有规定外,均依照本细则的规定办理契税手续。第三条凡机关、部队、学校、党派、受国家补贴的团体、国营和地方国营企业与事业单位、公私合营企业以及合作社(包括社会主义性质和半社会主义性质的农业生产合作社及手工业生产合作社)等
Article 1 These Detailed Rules shall be formulated in accordance with the provisions of Article 16 of the Provisional Regulations on Deed Tax issued by the Central Government Department of the People’s Government. Article 2 Where there is any transfer or change of real estate rights in the province, unless otherwise provided in the law, the deed of taxation shall be handled in accordance with the provisions of these Detailed Rules. Article 3 All organs, units, schools, parties, groups subsidized by the state, state-owned and local state-owned enterprises and public institutions, public-private joint ventures and cooperatives (including socialist and semi-socialist agro-cooperatives and handicraft production cooperatives) Wait