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“黄品汇”-梳理天下新闻

北京取消普通住黄品汇房和非普通住房标准

来源: 中国财经信息网
2024-11-19 20:43:20

最佳回答

“黄品汇”北京取消普通住黄品汇房和非普通住房标准

  中新黄品汇社北京11月19日电 黄品汇北京市住房和城乡建设委员会、北京市财政局、北京市税务局等三部门18日晚联合印发《关于取消普通住房标准有关事项的通知》(下称“《通知》”),自12月1日起,取消普通住房和非普通住房标准,加大住房交易税收优惠力度。

  《通知》指出,北京取消普通住房和非普通住房标准后,个人将购买2年以上(含2年)的住房对外销售的,免征增值税。个人将购买不足2年的住房对外销售的,按照5%的征收率全额缴纳增值税。

  《通知》明确,北京适用与全国统一的个人购房契税优惠政策。对个人购买家庭唯一住房(家庭成员范围包括购房人、配偶以及未成年子女,下同),面积为140平方米及以下的,减按1%的税率征收契税;面积为140平方米以上的,减按1.5%的税率征收契税。对个人购买家庭第二套住房,面积为140平方米及以下的,减按1%的税率征收契税;面积为140平方米以上的,减按2%的税率征收契税。北京享受契税优惠政策的具体操作办法仍按现行规定执行。

  《通知》自2024年12月1日起施行。2024年12月1日前,个人销售、购买住房涉及的增值税和契税尚未申报缴纳的,符合规定的可适用执行。(完)

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