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<li id="c_h1">转发《财政部国家税务总局住房城乡建设部关于调整房地产交易环节契税 营业税优惠政策的通知</li>
<li id="c_h2"><span>来源：会泽县住建局党委 点击次数?script type="text/javascript" src="http://search.qjdwgk.gov.cn/click/default.ashx?id=18121"></script> 发布日期?016-02-22</span></li>
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<p style="margin: 0pt; orphans: 0; text-align: center; widows: 0;"><span style="font-family: '宋体'; font-size: 22pt;">关于调整房地产交易环节契?营业税优惠政策的通知</span></p>
<p style="margin: 0pt; orphans: 0; text-align: center; widows: 0;"><span style="font-family: 'calibri'; font-size: 14pt;"> </span></p>
<p style="margin: 0pt; orphans: 0; text-align: justify; widows: 0;"><span style="font-family: '宋体'; font-size: 14pt;"> </span><span style="font-family: '宋体'; font-size: 14pt;">财税</span><span style="font-family: 'calibri'; font-size: 14pt;">[2016]23</span><span style="font-family: '宋体'; font-size: 14pt;">?/span></p>
<p style="margin: 0pt; orphans: 0; text-align: justify; widows: 0;"><span style="font-family: 'calibri'; font-size: 14pt;"> </span></p>
<p style="margin: 0pt; orphans: 0; text-align: justify; widows: 0;"><span style="font-family: '宋体'; font-size: 14pt;"> </span><span style="font-family: '宋体'; font-size: 14pt;">各省、自治区、直辖市、计划单列市财政厅（局）、地方税务局、住房城乡建设厅（建委、房地局），西藏、宁夏、青海省（自治区）国家税务局，新疆生产建设兵团财务局、建设局?/span></p>
<p style="margin: 0pt; orphans: 0; text-align: justify; widows: 0;"><span style="font-family: '宋体'; font-size: 14pt;"> </span><span style="font-family: '宋体'; font-size: 14pt;">根据国务院有关部署，现就调整房地产交易环节契税、营业税优惠政策通知如下?/span></p>
<p style="margin: 0pt; orphans: 0; text-align: justify; widows: 0;"><span style="font-family: '宋体'; font-size: 14pt;">一、关于契税政?/span></p>
<p style="margin: 0pt; orphans: 0; text-align: justify; widows: 0;"><span style="font-family: '宋体'; font-size: 14pt;"> </span><span style="font-family: '宋体'; font-size: 14pt;">（一）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</span><span style="font-family: 'calibri'; font-size: 14pt;">90</span><span style="font-family: '宋体'; font-size: 14pt;">平方米及以下的，减按</span><span style="font-family: 'calibri'; font-size: 14pt;">1%</span><span style="font-family: '宋体'; font-size: 14pt;">的税率征收契税；面积?/span><span style="font-family: 'calibri'; font-size: 14pt;">90</span><span style="font-family: '宋体'; font-size: 14pt;">平方米以上的，减?/span><span style="font-family: 'calibri'; font-size: 14pt;">1.5%</span><span style="font-family: '宋体'; font-size: 14pt;">的税率征收契税?/span></p>
<p style="margin: 0pt; orphans: 0; text-align: justify; widows: 0;"><span style="font-family: '宋体'; font-size: 14pt;"> </span><span style="font-family: '宋体'; font-size: 14pt;">（二）对个人购买家庭第二套改善性住房，面积?/span><span style="font-family: 'calibri'; font-size: 14pt;">90</span><span style="font-family: '宋体'; font-size: 14pt;">平方米及以下的，减按</span><span style="font-family: 'calibri'; font-size: 14pt;">1%</span><span style="font-family: '宋体'; font-size: 14pt;">的税率征收契税；面积?/span><span style="font-family: 'calibri'; font-size: 14pt;">90</span><span style="font-family: '宋体'; font-size: 14pt;">平方米以上的，减?/span><span style="font-family: 'calibri'; font-size: 14pt;">2%</span><span style="font-family: '宋体'; font-size: 14pt;">的税率征收契税?/span></p>
<p style="margin: 0pt; orphans: 0; text-align: justify; widows: 0;"><span style="font-family: '宋体'; font-size: 14pt;">家庭第二套改善性住房是指已拥有一套住房的家庭，购买的家庭第二套住房?/span></p>
<p style="margin: 0pt; orphans: 0; text-align: justify; widows: 0;"><span style="font-family: '宋体'; font-size: 14pt;"> </span><span style="font-family: '宋体'; font-size: 14pt;">（三）纳税人申请享受税收优惠的，根据纳税人的申请或授权，由购房所在地的房地产主管部门出具纳税人家庭住房情况书面查询结果，并将查询结果和相关住房信息及时传递给税务机关。暂不具备查询条件而不能提供家庭住房查询结果的，纳税人应向税务机关提交家庭住房实有套数书面诚信保证，诚信保证不实的，属于虚假纳税申报，按照《中华人民共和国税收征收管理法》的有关规定处理，并将不诚信记录纳入个人征信系统?/span></p>
<p style="margin: 0pt; orphans: 0; text-align: justify; widows: 0;"><span style="font-family: '宋体'; font-size: 14pt;">按照便民、高效原则，房地产主管部门应按规定及时出具纳税人家庭住房情况书面查询结果，税务机关应对纳税人提出的税收优惠申请限时办结?/span></p>
<p style="margin: 0pt; orphans: 0; text-align: justify; widows: 0;"><span style="font-family: '宋体'; font-size: 14pt;"> </span><span style="font-family: '宋体'; font-size: 14pt;">（四）具体操作办法由各省、自治区、直辖市财政、税务、房地产主管部门共同制定?/span></p>
<p style="margin: 0pt; orphans: 0; text-align: justify; widows: 0;"><span style="font-family: '宋体'; font-size: 14pt;">二、关于营业税政策</span></p>
<p style="margin: 0pt; orphans: 0; text-align: justify; widows: 0;"><span style="font-family: '宋体'; font-size: 14pt;"> </span><span style="font-family: '宋体'; font-size: 14pt;">个人将购买不?/span><span style="font-family: 'calibri'; font-size: 14pt;">2</span><span style="font-family: '宋体'; font-size: 14pt;">年的住房对外销售的，全额征收营业税；个人将购买</span><span style="font-family: 'calibri'; font-size: 14pt;">2</span><span style="font-family: '宋体'; font-size: 14pt;">年以上（?/span><span style="font-family: 'calibri'; font-size: 14pt;">2</span><span style="font-family: '宋体'; font-size: 14pt;">年）的住房对外销售的，免征营业税?/span></p>
<p style="margin: 0pt; orphans: 0; text-align: justify; widows: 0;"><span style="font-family: '宋体'; font-size: 14pt;">办理免税的具体程序、购买房屋的时间、开具发票、非购买形式取得住房行为及其他相关税收管理规定，按照《国务院办公厅转发建设部等部门关于做好稳定住房价格工作意见的通知》（国办发?/span><span style="font-family: 'calibri'; font-size: 14pt;">2005</span><span style="font-family: '宋体'; font-size: 14pt;">?/span><span style="font-family: 'calibri'; font-size: 14pt;">26</span><span style="font-family: '宋体'; font-size: 14pt;">号）、《国家税务总局 财政?建设部关于加强房地产税收管理的通知》（国税发?/span><span style="font-family: 'calibri'; font-size: 14pt;">2005</span><span style="font-family: '宋体'; font-size: 14pt;">?/span><span style="font-family: 'calibri'; font-size: 14pt;">89</span><span style="font-family: '宋体'; font-size: 14pt;">号）和《国家税务总局关于房地产税收政策执行中几个具体问题的通知》（国税发?/span><span style="font-family: 'calibri'; font-size: 14pt;">2005</span><span style="font-family: '宋体'; font-size: 14pt;">?/span><span style="font-family: 'calibri'; font-size: 14pt;">172</span><span style="font-family: '宋体'; font-size: 14pt;">号）的有关规定执行?/span></p>
<p style="margin: 0pt; orphans: 0; text-align: justify; widows: 0;"><span style="font-family: '宋体'; font-size: 14pt;">三、关于实施范?/span></p>
<p style="margin: 0pt; orphans: 0; text-align: justify; widows: 0;"><span style="font-family: '宋体'; font-size: 14pt;"> </span><span style="font-family: '宋体'; font-size: 14pt;">北京市、上海市、广州市、深圳市暂不实施本通知第一条第二项契税优惠政策及第二条营业税优惠政策，上述城市个人住房转让营业税政策仍按照《财政部 国家税务总局关于调整个人住房转让营业税政策的通知》（财税?/span><span style="font-family: 'calibri'; font-size: 14pt;">2015</span><span style="font-family: '宋体'; font-size: 14pt;">?/span><span style="font-family: 'calibri'; font-size: 14pt;">39</span><span style="font-family: '宋体'; font-size: 14pt;">号）执行?/span></p>
<p style="margin: 0pt; orphans: 0; text-align: justify; widows: 0;"><span style="font-family: '宋体'; font-size: 14pt;">上述城市以外的其他地区适用本通知全部规定?/span></p>
<p style="margin: 0pt; orphans: 0; text-align: justify; widows: 0;"><span style="font-family: '宋体'; font-size: 14pt;">本通知?/span><span style="font-family: 'calibri'; font-size: 14pt;">2016</span><span style="font-family: '宋体'; font-size: 14pt;">?/span><span style="font-family: 'calibri'; font-size: 14pt;">2</span><span style="font-family: '宋体'; font-size: 14pt;">?/span><span style="font-family: 'calibri'; font-size: 14pt;">22</span><span style="font-family: '宋体'; font-size: 14pt;">日起执行?/span></p>
<p style="margin: 0pt; orphans: 0; text-align: justify; widows: 0;"><span style="font-family: 'calibri'; font-size: 14pt;"> </span><span style="font-family: '宋体'; font-size: 14pt;"> </span></p>
<p style="margin: 0pt; orphans: 0; text-align: justify; widows: 0;"><span style="font-family: 'calibri'; font-size: 14pt;"> </span><span style="font-family: '宋体'; font-size: 14pt;"> </span></p>
<p style="margin: 0pt; orphans: 0; text-align: justify; widows: 0;"><span style="font-family: '宋体'; font-size: 14pt;"> </span><span style="font-family: '宋体'; font-size: 14pt;">财政部国家税务总局住房城乡建设?/span></p>
<p style="margin: 0pt; orphans: 0; text-align: justify; widows: 0;"><span style="font-family: '宋体'; font-size: 14pt;"> </span><span style="font-family: 'calibri'; font-size: 14pt;">2016</span><span style="font-family: '宋体'; font-size: 14pt;">?/span><span style="font-family: 'calibri'; font-size: 14pt;">2</span><span style="font-family: '宋体'; font-size: 14pt;">?/span><span style="font-family: 'calibri'; font-size: 14pt;">17</span><span style="font-family: '宋体'; font-size: 14pt;">?/span></p>
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