楼市大消息！契税法发布，购房契税提到5%？别瞎传了！　-　房产楼市-寻乌微生活•寻乌人网上家园

星星的你 发表于 2020-8-13 17:09:27

楼市大消息！契税法发布，购房契税提到5%？别瞎传了！

<div class="wx_rich_media_content" id="jsWxContainer"><p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='text-align: center; max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'><p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'>中华人民共和国契税法公布，明年9月起施行<p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'>8月12日消息，据中国人大网， <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; text-align: center; box-sizing: border-box !important;'><p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'>《中华人民共和国契税法》已由中华人民共和国第十三届全国人民代表大会常务委员会第二十一次会议于2020年8月11日通过，自2021年9月1日起施行。 <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <section style='max-width: 100%; box-sizing: border-box; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px;'><section style='max-width: 100%; box-sizing: border-box; transform: translate3d(10px, 0px, 0px);'><section style='padding-top: 3px; padding-right: 10px; padding-bottom: 3px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 677px; border-width: 0px 0px 0px 3px; border-style: solid; border-left-color: rgb(48, 83, 124); border-right-color: rgb(48, 83, 124); box-shadow: rgb(0, 0, 0) 0px 0px 0px; border-bottom-left-radius: 0px;'><section style='padding-right: 10px; padding-left: 10px; max-width: 100%; box-sizing: border-box; letter-spacing: 2.25px; font-size: 15px; color: rgb(82, 87, 99);'>2020年8月11日，第十三届全国人民代表大会常务委员会第二十一次会议通过《中华人民共和国契税法》，其中第三条规定，契税税率为3%至5%。该法律从2021年9月1日起施行，1997年7月7日国务院发布的《中华人民共和国契税暂行条例》同时废止。 契税法同时规定，婚姻关系中的房屋权属变更，以及房屋继承等，将免征契税。 当前房地产交易中实际执行的契税税率，主要在1%-3%之间。那么，契税法的出台，是否意味着房地产交易中契税成本将会提高？</section></section></section></section><p style='margin-right: 8px; margin-left: 8px; max-width: 100%; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; line-height: 2em; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'>契税提高到5%？有中介炒作买房制造恐慌<p style='margin-right: 8px; margin-left: 8px; max-width: 100%; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; line-height: 2em; box-sizing: border-box !important;'> <p style='margin-right: 8px; margin-left: 8px; max-width: 100%; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; line-height: 2em; box-sizing: border-box !important;'>特别提醒的是，由于目前买房通用的契税是1-3%，所以当看到《契税法》中关于：契税税率为3%至5%的表述时，不少人会误解这是加税了吗！？<p style='margin-right: 8px; margin-left: 8px; max-width: 100%; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; line-height: 2em; box-sizing: border-box !important;'> <p style='margin-right: 8px; margin-left: 8px; max-width: 100%; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; line-height: 2em; box-sizing: border-box !important;'>甚至中介圈已经开始借此炒作买房恐慌：<p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; text-align: center; box-sizing: border-box !important;'><p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; text-align: center; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'>专家火线解读 <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <section style='max-width: 100%; box-sizing: border-box; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px;'><section style='max-width: 100%; box-sizing: border-box; transform: translate3d(10px, 0px, 0px);'><section style='padding-top: 3px; padding-right: 10px; padding-bottom: 3px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 677px; border-width: 0px 0px 0px 3px; border-style: solid; border-left-color: rgb(48, 83, 124); border-right-color: rgb(48, 83, 124); box-shadow: rgb(0, 0, 0) 0px 0px 0px; border-bottom-left-radius: 0px;'><section style='padding-right: 10px; padding-left: 10px; max-width: 100%; box-sizing: border-box; letter-spacing: 2.25px; font-size: 15px; color: rgb(82, 87, 99);'>贝壳研究院首席市场分析师许小乐认为，根据契税法规定，契税的具体适用税率，由省、自治区、直辖市人民政府在前款规定的税率幅度内提出，报同级人民代表大会常务委员会决定，并报全国人民代表大会常务委员会和国务院备案。因此，并不意味着2021年9月1日之后房地产交易的契税会上升。</section></section></section><section style='max-width: 100%; box-sizing: border-box;'> 但契税法的通过，仍对市场预期造成了一定的影响。 比如，个别房地产经纪人和销售人员将契税法出台之前的这段时间视为“窗口期”，并借此机会怂恿购房者加快交易。 </section><section style='max-width: 100%; box-sizing: border-box; transform: translate3d(10px, 0px, 0px);'><section style='padding-top: 3px; padding-right: 10px; padding-bottom: 3px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 677px; border-width: 0px 0px 0px 3px; border-style: solid; border-left-color: rgb(48, 83, 124); border-right-color: rgb(48, 83, 124); box-shadow: rgb(0, 0, 0) 0px 0px 0px; border-bottom-left-radius: 0px;'><section style='padding-right: 10px; padding-left: 10px; max-width: 100%; box-sizing: border-box; letter-spacing: 2.25px; font-size: 15px; color: rgb(82, 87, 99);'>中原地产首席分析师张大伟分析认为，房地产市场“杯弓蛇影”，政策变化容易引起过度反应。但契税法的通过，本质上并未改变当前的契税政策，其影响很快就会趋于平稳。</section></section></section><section style='max-width: 100%; box-sizing: border-box;'> </section><section style='max-width: 100%; box-sizing: border-box; transform: translate3d(10px, 0px, 0px);'><section style='padding-top: 3px; padding-right: 10px; padding-bottom: 3px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 677px; border-width: 0px 0px 0px 3px; border-style: solid; border-left-color: rgb(48, 83, 124); border-right-color: rgb(48, 83, 124); box-shadow: rgb(0, 0, 0) 0px 0px 0px; border-bottom-left-radius: 0px;'><section style='padding-right: 10px; padding-left: 10px; max-width: 100%; box-sizing: border-box; letter-spacing: 2.25px; font-size: 15px; color: rgb(82, 87, 99);'>易居研究院智库中心研究总监严跃进指出，契税征收从暂行条例升级到法律层面，对于后续规范和指导住房等交易有更强的约束性。但从今年的政策基调来看，更多强调的是“契税补贴”，因此，短期内房地产交易的契税税率不会提高。</section></section></section><section style='max-width: 100%; box-sizing: border-box;'> 他表示，住房交易领域中三个最重要的税费项目为：契税、增值税和个税。 在契税法通过后，目前只有增值税尚停留在暂行条例层面。鉴于增值税法的征求意见稿已经公布，因此，下一步有可能获得通过的是增值税的立法。 他认为，站在房地产税改革的角度来看，各项房地产相关税种立法的推进，是房地产业税费改革的重要内容。 提高持有环节税收、减少交易环节税收，是各界公认的改革大方向。从这个意义上说，作为交易环节的契税，仍将在一定时间内享受优惠政策。 </section></section><p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <hr style='max-width: 100%; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; border-style: solid; border-right-width: 0px; border-bottom-width: 0px; border-left-width: 0px; border-color: rgba(0, 0, 0, 0.1); transform-origin: 0px 0px 0px; transform: scale(1, 0.5); box-sizing: border-box !important;'><p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'>延伸阅读：什么是契税，你了解吗？ <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; text-align: center; box-sizing: border-box !important;'><p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'>既然聊契税法，那要就先来聊聊契税是什么。 <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'><span class="wxart_image" wx-style='display:inline-block;color: rgb(51, 51, 51);font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;font-size: 17px;letter-spacing: 0.544px;text-align: center;box-sizing: border-box !important;overflow-wrap: break-word !important;visibility: visible !important;width: 226px !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'>如果问起，恐怕很多人会这么回答：房屋买卖时，办房产证时要交的一种税。<p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'>这种答案，虽说根源于亲身经历，却既对也不对。<p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'>在所有税收中，契税是种很特别的税。<p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'><span style='max-width: 100%; font-family: 微软雅黑, sans-serif; background-position: 0% 0%; background-size: initial; background-repeat: repeat; background-attachment: scroll; background-origin: initial; background-clip: initial; color: rgb(0, 0, 0); font-size: 15px; box-sizing: border-box !important;'>这要从契税怎么来的说起。<p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'><span style='max-width: 100%; font-family: 微软雅黑, sans-serif; background-position: 0% 0%; background-size: initial; background-repeat: repeat; background-attachment: scroll; background-origin: initial; background-clip: initial; color: rgb(0, 0, 0); font-size: 15px; box-sizing: border-box !important;'>大约在东晋的时候，中国开始征收一种税，名字叫“估税”。人们买卖田宅、牛马等的时候，如果立有契据，官府就要征税，买卖双方都要缴，卖方缴3%，买方缴1%。<p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'><span style='max-width: 100%; font-family: 微软雅黑, sans-serif; background-position: 0% 0%; background-size: initial; background-repeat: repeat; background-attachment: scroll; background-origin: initial; background-clip: initial; color: rgb(0, 0, 0); font-size: 15px; box-sizing: border-box !important;'>这税缴了有什么好处呢？<p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'><span style='max-width: 100%; font-family: 微软雅黑, sans-serif; background-position: 0% 0%; background-size: initial; background-repeat: repeat; background-attachment: scroll; background-origin: initial; background-clip: initial; color: rgb(0, 0, 0); font-size: 15px; box-sizing: border-box !important;'>官府会把这些契据登记在案，将来如果因为所有权产生纠纷，就有据可查了。在官府登记过后，想把别人的土地、房屋冒为自己的，可能性会很小。<p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'><span style='max-width: 100%; font-family: 微软雅黑, sans-serif; background-position: 0% 0%; background-size: initial; background-repeat: repeat; background-attachment: scroll; background-origin: initial; background-clip: initial; color: rgb(0, 0, 0); font-size: 15px; box-sizing: border-box !important;'>这就是契税的由来。<p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'>只不过因为买方是主要的受益者，让卖方缴税，不大合适。所以，大约在宋朝的时候，这种税改成由买方承担，而且主要适用于房屋、土地买卖中。<p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'>由买方承担，这是契税的很重要一个特点。<p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'>▍契税和房屋、土地权属转移有很大关系 <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'>契税还有一个特点：一般的税都要靠政府工作人员去征，契税却是往往要靠纳税人自觉向政府申报投税，请求发给契证。<p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'>报纸上、电视上，时不时能看到这样的新闻：很多年前就买了房子，因为种种原因，却没去办房产证，结果原房东把房产证拿去抵押了，自己花钱买下、住了好多年的房子，不是自己的了……<p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'>这种新闻里没详细说清楚的“种种原因”，很多时候要么是买房人想“省下”契税，要么是原房东“好意劝告”：不去办房产证，可以“省下”契税。<p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'>这种“省下”有着巨大的风险，因为它意味着产权得不到法律保障。<p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'>因为没办房产证而不时出现的各种官司，就是明证。<p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'>因此自古以来，向来有这类说法：“地凭文契官凭印”“买地不税契，官司没凭据”。<p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'>通俗一点，就是：因为有不动产买卖行为了，产生契约了，这个契约需要得到政府保护，所以要交契税，而买卖这个动作的发起方是买方，这种政府保护行为的受益者也是他，所以契税由买方缴纳。<p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'><span style='max-width: 100%; font-family: 微软雅黑, sans-serif; background-position: 0% 0%; background-size: initial; background-repeat: repeat; background-attachment: scroll; background-origin: initial; background-clip: initial; color: rgb(0, 0, 0); font-size: 15px; box-sizing: border-box !important;'>聊到这里，大家应该明白契税是怎么一回事了。<p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; text-align: center; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'><span style='max-width: 100%; font-family: 微软雅黑, sans-serif; background-position: 0% 0%; background-size: initial; background-repeat: repeat; background-attachment: scroll; background-origin: initial; background-clip: initial; box-sizing: border-box !important;'>亮点在哪里？ <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'>聊了什么是契税后，就可以来聊聊和契税法草案相关的事了。<p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'>这要提到两部行政法规：一部是1950年政务院颁布的《契税暂行条例》；另一部是1997年10月1日施行的《中华人民共和国契税暂行条例》。<p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'>但既然契税关系着产权这么重大的事，显然需要一部国家法律来调整，这就是契税法制订的背景。<p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'>这在法律上，叫作“拉高层级”，而拉高层级，则意味着能获得更强的法律保护。<p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'>再聊契税法草案本身，上面有哪些值得注意的地方呢？<p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'>主要是这句话：婚姻关系存续期间夫妻之间变更土地、房屋权属，法定继承人通过继承承受土地、房屋权属，免征契税。<p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; text-align: center; box-sizing: border-box !important;'><p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'>新华网相关报道<p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'><span class="wxart_image" wx-style='display:inline-block;font-family: 微软雅黑, Arial, sans-serif;font-size: 17px;letter-spacing: 1px;background-color: rgb(254, 254, 254);z-index: -1;cursor: pointer;box-sizing: border-box !important;overflow-wrap: break-word !important;outline: none 0px !important;visibility: visible !important;width: auto !important;'><p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'>先说夫妻之间那段。<p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'>这段话的意思是：是房产证、土地证上，夫妻之间不管是“加名字”、“减名字”、“换名字”或变更共有份额，都不用缴契税。<p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'>再说法定继承人这一段。<p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'>这段话的意思是：法定继承人继承土地、房屋，不用征契税。<p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'>这里要注意的是：在我国法律中，“法定继承人”包括配偶、子女、父母、兄弟姐妹、祖父母、外祖父母。<p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'>契税主要出现在买卖行为中。这种法定的继承行为，还有夫妻之间转移财产，和买卖行为之间的差别是很大的。<p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'>我国目前契税税率一般为3%至5%。<p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <blockquote data-type="2" data-url="" data-author-name="" data-content-utf8-length="184" data-source-title="" style='color: rgba(0, 0, 0, 0.5); max-width: 100%; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'><section style='max-width: 100%; box-sizing: border-box !important;'><section style='max-width: 100%; box-sizing: border-box !important;'>就算按照《财政部国家税务总局住房和城乡建设部关于调整房地产交易环节契税个人所得税优惠政策的通知》，在房产方面，对个人购买家庭唯一住房，面积为90平方米及以下的，减按1%的税率征收契税； 面积为90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改善性住房，面积为90平方米及以下的，减按1%的税率征收契税；面积为90平方米以上的，减按2%的税率征收契税。</section></section></blockquote><p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'>免征力度是相当大的。<p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'>一旦通过，就是在法律上作了明文规定，对法定继承人，还是夫妻双方，确实重大利好，但这一点要注意：它并不涉及到买卖。<p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'>相关信号，千万别误读！<p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'>聊到这里，本来对契税法草案差不多就介绍完了。<p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'>众所周知，在涉及到房产、土地方面任何一个细微变化，人们都会很关注。<p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'>于是契税法草案提交审议的新闻一出，确实有不少人会思考：这对楼市，究竟是不是利好呢？<p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'>网上近期出现的那些“重大利好”，也是希望引导人们往这方面去想。<p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'>其实，这部法律所传递出的信息，是相当中性的。<p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'>首先，契税免征并不表示其它税、费也免收，还是要按照各个城市所规定的去缴纳的。<p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'>其次，法定继承人通过继承承受土地、房屋后，契税是免征了。但当所继承的房屋再次出售时，又会按照二手房的销售对待，相关税费按二手房标准执行。 <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'>这里还有一点要说明，免征契税所针对的对象只是法定继承人，如果非法定继承人继承房产，就属于受赠行为，就需要缴契税了。<p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'>这还不算，非法定继承人将来出售受赠房屋时，如果受赠房屋不是唯一的住房，原购房时间又没超过5年，减去相应税费后，还是要按20%的税率来缴纳个人所得税。<p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'>所以，如果以赠与方式获得的房屋，长期自行居住没有任何问题，如果要出售，相关税的问题，还是要考虑一下。<p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'>另外，既然契税很多时候是根据成交价格来确定征税额的，那么能不能“做低”价格来“避税”？这也是不行的，因为草案里规定：成交价格、交换价格差额明显偏低且无正当理由的，由税务机关参照市场价格依法核定。<p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'>所以，对这部法律的关注点，还是应该放在契税法如果通过后，将对个人产权起到进一步保护作用的方面，而不是放在网上有些人所称的“重大利好”上。<p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'> <p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'>那可能只是营销的噱头。 <span style='color: rgb(136, 136, 136); font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px;'>来源:国家税务总局、21世纪经济报道（作者：张敏<span style='color: rgb(136, 136, 136); font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px;'>）、网易房产、新华网、上观新闻</div>

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寻乌微生活's Archiver

楼市大消息！契税法发布，购房契税提到5%？别瞎传了！