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为抑制投机和投资性购房需求,同时完善制度、加强征管,国家税务总局2006年先后下发了《国家税务总局关于加强住房营业税征收管理有关问题的通知》(国税发[2006]74号)和《国家税务总局关于个人住房转让所得征收
In order to curb the demand for speculative and investment-based housing while improving the system and strengthening the collection and management, the State Administration of Taxation issued the Circular of the State Administration of Taxation on Relevant Issues concerning the Administration of the Collection and Sale of Business Taxes in 2006 (Guo Shui Fa [2006] No. 74) and "State Administration of Taxation on the acquisition of individual housing transfer income