交契税为什么要未成年出生证 -法律知识-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	交契税为什么要未成年出生证 -法律知识
释义	法律分析：如果孩子已经上户口，缴税时携带户口本就可以；如果孩子尚未上户口，原则上需要提供出生证明。法律依据：《中华人民共和国契税暂行条例》第十一条纳税人应当持契税完税凭证和其他规定的文件材料，依法向土地管理部门、房产管理部门办理有关土地、房屋的权属变更登记手续。纳税人未出具契税完税凭证的，土地管理部门、房产管理部门不予办理有关土地、房屋的权属变更登记手续。
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