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兹将契税暂行条例修改若干条文通知如下:第八条修改为:凡机关、部队、学校、党派、受国家补贴的团体、国营和地方国营的企业与事业单位、以及合作社等,凡有土地房屋的买、典、承受赠与或交换行为者,均免纳契税。第十一条修改为:完纳契税,应于产权变动成立契约后三个月内办理投税手续,并按当地政府规定缴款期限缴纳契税。第十二条修改为:凡进行田房买卖、典当、赠与或交换等行为而隐匿不报者,或实系买卖、典当、赠与或交换而以继承、分析等名义立契
It is hereby notified the following articles of the Provisional Regulations on Deed Tax Modification: Article 8 is amended to read as follows: Where organs, troops, schools, parties, groups subsidized by the state, enterprises and institutions in state and local state-owned enterprises and cooperatives, Buy, Codex, to accept the gift or exchange of persons, are exempt from deed tax. Article 11 is amended as follows: To complete the deed tax, the taxation formalities shall be handled within three months after the contract for property rights is established and the deed tax paid according to the payment deadline prescribed by the local government. Article 12 is amended to read as follows: Anyone who sells or sells, pawns, gifts or exchanging land for such purposes as being hidden from reporting, or actually trading, pawning, giving or exchanging land for inheritance or analysis,