中国政策档案 Governance Archive HOLDINGS 227,292 · FONDS 111
Record · chinatax ACC. 900067782

Reply of the State Taxation Administration on Whether Deed Tax Is Levied on Changes in House Ownership After Divorce

国家税务总局关于离婚后房屋权属变化是否征收契税的批复

Issuer
Date
1999-06-03
Instrument
reply
Cited by
0
This document clarifies the deed tax treatment for changes in house ownership following divorce, but it has been abolished as of September 1, 2021, pursuant to the Announcement on the Transition of Relevant Preferential Policies After the Implementation of the Deed Tax Law.
Full text · 原文 77 字
根据《关于契税法实施后有关优惠政策衔接问题的公告》(财政部 税务总局公告2021年第29号),自2021年9月1日起,本文废止。<br> 契税,自然人,全行业适用