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互换房产 契税
释义
法律分析:房产互换交易是一种特殊形式的房屋买卖,其特殊性在于买卖行为的同时进行,也就是说房屋互换是买和卖的双重行为,一次互换成功,相当于两次交易,即原来一处房产卖个对方,再买进一套符合需求的对方的房产。
法律依据:《中华人民共和国契税暂行条例实施细则》 第十条 土地使用权交换、房屋交换、交换价格不相等的,由多交付货币、实物、无形资产或者其他经济利润的一方缴纳税款。交换价格相等的,免征契税。土地使用权与房屋所有权之间相互交换、按照前款征税。
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更新时间:2025/7/3 8:22:56