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“18may19-XXXXXL”-环球时报

房产交易税收新18may19-XXXXXL政出炉

来源: 福建日报
2024-11-15 15:52:43

最佳回答

“18may19-XXXXXL”房产交易税收新18may19-XXXXXL政出炉

  本报18may19-XXXXXL北京11月13日电(中18may19-XXXXXL青报中青网记者 朱彩云)财政部、税务总局、住房城乡建设部今天发布的《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,对个人购买家庭唯一住房,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。

  业内人士表示,该政策受益最大的是一线城市购买二套房的购房者,过去4个一线城市二套房全部按照3%征收契税,新政策变成140平方米以内按1%征收,140平方米以上按2%征收,购房者最多可享受2%的契税减免。这意味着,购买第二套房的购房者,总价500万元、面积为140平方米以内的房产过去契税要按3%收取即15万元,新政策实施后将按照1%收取,契税减少10万元。

  值得注意的是,财政部、税务总局、住房城乡建设部有关司负责人今天答记者问时介绍,为让更多的纳税人享受到政策红利,对于2024年12月1日后个人购买住房申报缴纳契税的,以及2024年12月1日前购买住房但于2024年12月1日后申报缴纳契税的,符合新发布公告规定的均可按新发布公告执行。

  除契税降低外,公告还明确取消普通住宅和非普通住宅标准后相关土地增值税、增值税政策,降低二手房交易成本,保持房地产企业税负稳定。

  公告明确,取消普通住宅和非普通住宅标准的城市,纳税人建造普通标准住宅出售,增值额未超过扣除项目金额20%的,继续免征土地增值税。北京市、上海市、广州市和深圳市,凡取消普通住宅和非普通住宅标准的,取消普通住宅和非普通住宅标准后,与全国其他地区适用统一的个人销售住房增值税政策,对该城市个人将购买两年以上(含两年)的住房对外销售的,免征增值税。

  来源:中国青年报

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