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房屋契税新规
释义
法律分析:2021年9月1日,《中华人民共和国契税法》正式生效,转移土地、房屋权属的行为都需要缴纳契税,契税税率为百分之三至百分之五。
法律依据:《中华人民共和国契税法》第三条规定:契税税率为百分之三至百分之五。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。省、自治区、直辖市可以依照前款规定的程序对不同主体、不同地区、不同类型的住房的权属转移确定差别税率。
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更新时间:2025/11/2 12:20:03