论文部分内容阅读
经国务院批准,财政部、国家税务总局作出了调整房地产市场若干税收政策的决定。内容有:对个人购买并居住超过一年的普通住宅,销售时免征营业税;个人购买并居住不足一年的普通住宅,销售时营业税按销售价减去购入原价后的差额计征;个人自建自用住房,销售时免征营业税;个人购买自用普通住宅,暂减半征收契税。对企业、
With the approval of the State Council, the Ministry of Finance and the State Administration of Taxation have made the decision to adjust certain tax policies in the real estate market. The content includes: For ordinary residential houses purchased by individuals and living for more than one year, sales tax is exempt from sales tax; for ordinary houses purchased by individuals and living for less than one year, sales tax on sales is calculated on the basis of the difference between sales price and purchased original price; Own self-occupied housing, sales tax exemption; individuals to buy their own ordinary residential, temporarily halved deed tax. For businesses,