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房屋被拆后买房免税吗
释义
法律分析:房屋拆迁后,被拆迁人购买新房的,并不中免征契税的情形,所以要缴纳契税。
法律依据:《中华人民共和国契税暂行条例》 第二条 本条例所称转移土地、房屋权属是指下列行为:
(一)国有土地使用权出让(二)土地使用权转让,包括出售、赠与和交换(三)房屋买卖(四)房屋赠与(五)房屋交换。
前款第二项土地使用权转让,不包括农村集体土地承包经营权的转移。
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更新时间:2025/11/28 3:41:55