房产差额税是什么意思-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	房产差额税是什么意思
释义	法律分析：房产差额税是个人出售自有住房取得的所得（出售价与房屋原值的差额），应按“财产转让所得”项目计征个人所得税，税率为20%；不能核实原值的房屋按照1%的总价征收税额。法律依据：《中华人民共和国个人所得税法》第三条个人所得税的税率：（一）综合所得，适用百分之三至百分之四十五的超额累进税率；（二）经营所得，适用百分之五至百分之三十五的超额累进税率；（三）利息、股息、红利所得，财产租赁所得，财产转让所得和偶然所得，适用比例税率，税率为百分之二十。
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