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问题
夫妻之间房屋土地权属变更是否要缴纳契税?
释义
法律分析:
不需要缴纳。
法律依据:
《财政部国家税务总局关于夫妻之间房屋土地权属变更有关契税政策的通知》 在婚姻关系存续期间,房屋、土地权属原归夫妻一方所有的,变更为夫妻双方共有或者另一方所有的,或者房屋、十地权属原归大妻双方共有,变更为其中一方所有的,或者房屋、土地权属原归夫妻双方共有,双方约定、变更共有份额的,免征契税。
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更新时间:2025/11/23 21:23:46