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社评“张柏芝下面毛”-梳理天下新闻

住房交易税张柏芝下面毛收新政出台 专家:更好适应居民对改善性住房的需求

来源: IT168
2024-11-16 10:46:32

最佳回答

“张柏芝下面毛”住房交易税张柏芝下面毛收新政出台 专家:更好适应居民对改善性住房的需求

  财政张柏芝下面毛部、税务总局、住房城乡建设张柏芝下面毛部13日发布《关于促进房地产市场平稳健康发展有关税收政策的公告》,明确多项支持房地产市场发展的税收优惠政策。

  《公告》明确,加大住房交易环节契税优惠力度,积极支持居民刚性和改善性住房需求;降低土地增值税预征率下限,缓解房地产企业财务困难。

张柏芝下面毛

  契税方面,将现行享受1%低税率优惠的面积标准由90平方米提高到140平方米,并明确北京、上海、广州、深圳4个城市可以与其他地区统一适用家庭第二套住房契税优惠政策。调整后,在全国范围内,对个人购买家庭唯一住房和家庭第二套住房,只要面积不超过140平方米的,统一按1%的税率缴纳契税。

  土地增值税方面,将各地区土地增值税预征率下限统一降低0.5个百分点。各地可以结合当地实际情况对实际执行的预征率进行调整。

  此外,明确与取消普通住宅和非普通住宅标准相衔接的增值税、土地增值税优惠政策,降低二手房交易成本,保持房地产企业税负稳定。

  增值税方面,在城市取消普通住宅标准后,对个人销售已购买2年以上(含2年)住房一律免征增值税,原针对北京、上海、广州、深圳4个城市个人销售已购买2年以上(含2年)非普通住房征收增值税的规定相应停止执行。

  土地增值税方面,取消普通住宅和非普通住宅标准的城市,对纳税人建造销售增值额未超过扣除项目金额20%的普通标准住宅,继续实施免征土地增值税优惠政策。

  粤开证券首席经济学家 罗志恒:政策同时明确了取消普通住宅和非普通住宅后土地增值税和增值税的税收优惠,有利于引导部分城市取消普通住宅和非普通住宅标准,落实三中全会的要求,更好地适应居民对改善性住房的需求,满足对美好生活的期待。

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