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国家房屋契税征收规定
释义
律师分析:
不管是新房还是二手房,当房屋买卖或者赠与过户的时候都需要缴纳一定比例的契税。当房屋产权发生变化的时候,应该由接受房屋产权的人向国家缴纳一定比例的契税。目前的契税税率仍为房产交易价格的3%。
【法律依据】:
《中华人民共和国契税暂行条例》 第八条 契税的纳税义务发生时间,是纳税人在签订土地、房屋权属转移合同并确定的当天,或者纳税人在取得其他具有土地、房屋权属合同性质凭证的当天。
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更新时间:2025/11/19 15:44:56