中国政策档案 Governance Archive HOLDINGS 227,292 · FONDS 111
Record · chinatax ACC. 900066675
苏财基层〔2007〕4号

Reply of the State Administration of Taxation on the Issue of the Taxable Price of Deed Tax for Renovated Houses

国家税务总局关于承受装修房屋契税计税价格问题的批复

Issuer
Date
2007-06-01
Instrument
reply
Cited by
1
This document clarifies that the taxable price for deed tax on house sales includes the total price in the sales contract, and renovation costs must be included. It also notes that the document has been fully annulled by a later announcement.
Full text · 原文 144 字
根据《国家税务总局关于契税纳税服务与征收管理若干事项的公告》(国家税务总局公告2021年第25号),全文废止。<br> 你厅《关于对房屋买卖契税计税价格构成问题的请示》(苏财基层〔2007〕4号)收悉,批复如下:<br> 房屋买卖的契税计税价格为房屋买卖合同的总价款,买卖装修的房屋,装修费用应包括在内。