本文分析了继承及受赠非购买方式取得的二手住房,在取得及再售两个环节的税收政策,并列举了近亲属间的无偿受赠取得转变为遗产取得、其他无偿受赠取得转化为受遗赠取得、其他无偿受赠取得转化为买受取得三种情况的纳税筹划方法。 This article analyzes the second-hand housing acquired by inheritance and non-purchase, the acquisition and resale of two aspects of the tax policy, and lists the close relatives gratuity donated to obtain the inheritance, and other gratuities received into Bequest obtained, bequest of other gratuitous donations into buying three cases of tax planning methods.