中国政策档案 Governance Archive HOLDINGS 227,292 · FONDS 111
Record · chinatax ACC. 900067049
津财农〔2005〕17号

Reply of the State Administration of Taxation on the Applicable Objects of Preferential Deed Tax Policies for Urban Housing Demolition

国家税务总局关于城镇房屋拆迁契税优惠政策适用对象的批复

Issuer
Date
2005-09-16
Instrument
reply
Cited by
1
This document clarifies that the preferential deed tax policies for urban housing demolition apply to the owners or co-owners of demolished houses, as well as tenants of public housing who receive demolition compensation. It has been fully abolished as of the announcement of the State Administration of Taxation in 2021.
Full text · 原文 232 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> 你局《关于界定拆迁居民因拆迁重新购房享受契税减免政策的请示》(津财农〔2005〕17号)收悉。经商财政部,现批复如下:<br> 按照《财政部 国家税务总局关于城镇房屋拆迁有关契税政策的通知》(财税〔2005〕45号)的精神,城镇房屋拆迁契税优惠政策适用的对象,应为被拆迁房屋的所有权人或共有权人以及领取拆迁补偿款的被拆迁公有住房的承租人。<br> 二〇〇五年九月十六日