政策解读：契税法颁布不影响现行我省契税优惠政策
<section><p style="white-space: normal;"><br/></p><section style="white-space: normal;"><section style="font-size: 14px;letter-spacing: 2px;"><section style="display: inline-block;width: 609.297px;vertical-align: top;height: auto;"><section><section style="display: inline-block;width: 609.297px;vertical-align: top;border-width: 5px;border-style: solid;border-color: rgb(102, 153, 204);border-radius: 0px;box-sizing: border-box;"><section style="margin-top: 20px;margin-bottom: 10px;"><section style="padding-right: 20px;padding-left: 20px;font-size: 15px;color: rgb(62, 62, 62);letter-spacing: 1.5px;line-height: 2;box-sizing: border-box;"><p> <span style="font-size: 17px;"> 针对契税法颁布并将于2021年9月1日起施行，市场不乏存在诸如契税税率调高、买房税率优惠取消等传闻，省财政厅税政处有关负责人专门就契税法颁布是否影响我省现有实施的契税优惠政策作出解答。</span></p></section></section></section></section></section><section style=""><section style="text-align: center;font-size: 21px;color: #edf7ff;letter-spacing: 3px;line-height: 1;text-shadow: #249aff 0px 1.4px, #249aff 1px 1px, #249aff 1.4px 0px, #249aff 1px -1px, #249aff 0px -1.4px, #249aff -1px -1px, #249aff -1.4px 0px, #249aff -1px 1px;"><p style="text-align: center;"><em><strong>01</strong></em></p></section></section><section style="text-align: center;"><section style="display: inline-block;width: 677px;vertical-align: top;line-height: 0;letter-spacing: 0px;"><section style="justify-content: center;transform: translate3d(-4px, 0px, 1px) rotateX(180deg);-webkit-transform: translate3d(-4px, 0px, 1px) rotateX(180deg);-moz-transform: translate3d(-4px, 0px, 1px) rotateX(180deg);-ms-transform: translate3d(-4px, 0px, 1px) rotateX(180deg);-o-transform: translate3d(-4px, 0px, 1px) rotateX(180deg);"><section style="display: inline-block;width: 40px;height: 6px;vertical-align: top;overflow: hidden;border-width: 0px;border-style: none;border-color: rgb(62, 62, 62);border-radius: 2px;line-height: 0;background-image: linear-gradient(45deg, rgb(49, 67, 244) 0%, rgb(166, 172, 251) 100%);box-sizing: border-box;"><br/></section></section><section style="margin-top: 4px;justify-content: center;transform: translate3d(-15px, 0px, 0px);-webkit-transform: translate3d(-15px, 0px, 0px);-moz-transform: translate3d(-15px, 0px, 0px);-ms-transform: translate3d(-15px, 0px, 0px);-o-transform: translate3d(-15px, 0px, 0px);"><section style="display: inline-block;width: 27px;height: 5px;vertical-align: top;overflow: hidden;border-width: 0px;border-style: none;border-color: rgb(62, 62, 62);border-radius: 2px;line-height: 0;background-image: linear-gradient(-45deg, rgb(34, 163, 254) 0%, rgb(189, 232, 255) 100%);box-sizing: border-box;"><br/></section></section></section></section><section style=""></section><section style=""><section style="display: inline-block;width: 609.297px;vertical-align: top;height: auto;"><section><section style="padding-top: 10px;display: inline-block;width: 609.297px;vertical-align: top;border-width: 5px;border-style: solid;border-color: rgb(102, 153, 204);border-radius: 0px;box-sizing: border-box;"><section><section><span style="font-size: 17px;color: rgb(0, 122, 170);"><strong> 解读一：契税税率没有改变、优惠政策继续有效</strong></span></section><section><br/></section></section></section></section><section><section style="display: inline-block;width: 609.297px;vertical-align: top;border-width: 5px;border-style: solid;border-color: rgb(102, 153, 204);border-radius: 0px;box-sizing: border-box;"><section style="margin-top: 10px;margin-bottom: 10px;"><section style="padding-right: 20px;padding-left: 20px;font-size: 15px;line-height: 2;letter-spacing: 1.5px;box-sizing: border-box;"><p style="text-indent: 2em;"><span style="font-size: 17px;">目前，国家现行的契税税率执行的是1997年出台的《中华人民共和国契税暂行条例》，税率为3%—5%，而刚颁布的《中华人民共和国契税法》只是按照税制平移的思路，保障现行税制框架和税负水平总体不变，将契税暂行条例上升为法律，与契税暂行条例税率保持一致。</span></p><p style="text-indent: 2em;"><span style="font-size: 17px;">我省根据<span style="letter-spacing: 1.5px;text-indent: 30px;">契税暂行条例</span>，按3%征收契税。在此基础上，根据2016年财政部、国家税务总局、住房城乡建设部印发的《关于调整房地产交易环节契税营业税优惠政策的通知》，实施税率优惠政策。其中个人购房契税按套数和面积差别征收：购买家庭唯一住房（家庭成员范围包括购房人、配偶以及未成年子女），面积为90平方米及以下的，减按1%的税率征收契税；面积为90平方米以上的，减按1.5%的税率征收契税。对个人购买家庭第二套改善性住房，面积为90平方米及以下的，减按1%的税率征收契税；面积为90平方米以上的，减按2%的税率征收契税。</span></p></section></section></section></section></section></section><section><section><section><section><section style=""><section style="text-align: center;font-size: 21px;color: #edf7ff;letter-spacing: 3px;line-height: 1;text-shadow: #249aff 0px 1.4px, #249aff 1px 1px, #249aff 1.4px 0px, #249aff 1px -1px, #249aff 0px -1.4px, #249aff -1px -1px, #249aff -1.4px 0px, #249aff -1px 1px;"><p style="text-align: center;"><em><strong>02</strong></em></p></section></section><section style="text-align: center;"><section style="display: inline-block;width: 677px;vertical-align: top;line-height: 0;letter-spacing: 0px;"><section style="justify-content: center;transform: translate3d(-4px, 0px, 1px) rotateX(180deg);-webkit-transform: translate3d(-4px, 0px, 1px) rotateX(180deg);-moz-transform: translate3d(-4px, 0px, 1px) rotateX(180deg);-ms-transform: translate3d(-4px, 0px, 1px) rotateX(180deg);-o-transform: translate3d(-4px, 0px, 1px) rotateX(180deg);"><section style="display: inline-block;width: 40px;height: 6px;vertical-align: top;overflow: hidden;border-width: 0px;border-style: none;border-color: rgb(62, 62, 62);border-radius: 2px;line-height: 0;background-image: linear-gradient(45deg, rgb(49, 67, 244) 0%, rgb(166, 172, 251) 100%);box-sizing: border-box;"><br/></section></section><section style="margin-top: 4px;justify-content: center;transform: translate3d(-15px, 0px, 0px);-webkit-transform: translate3d(-15px, 0px, 0px);-moz-transform: translate3d(-15px, 0px, 0px);-ms-transform: translate3d(-15px, 0px, 0px);-o-transform: translate3d(-15px, 0px, 0px);"><section style="display: inline-block;width: 27px;height: 5px;vertical-align: top;overflow: hidden;border-width: 0px;border-style: none;border-color: rgb(62, 62, 62);border-radius: 2px;line-height: 0;background-image: linear-gradient(-45deg, rgb(34, 163, 254) 0%, rgb(189, 232, 255) 100%);box-sizing: border-box;"><br/></section></section></section></section><section style=""></section><section style=""><section style="display: inline-block;width: 609.297px;vertical-align: top;height: auto;"><section><section style="padding-top: 10px;display: inline-block;width: 609.297px;vertical-align: top;border-width: 5px;border-style: solid;border-color: rgb(102, 153, 204);border-radius: 0px;box-sizing: border-box;"><section><section><span style="font-size: 17px;"><strong> </strong></span><span style="font-size: 17px;color: rgb(0, 122, 170);"><strong>解读二：夫妻过户、子女继承房产免征契税</strong></span></section><section><br/></section></section></section></section><section><section style="display: inline-block;width: 609.297px;vertical-align: top;border-width: 5px;border-style: solid;border-color: rgb(102, 153, 204);border-radius: 0px;box-sizing: border-box;"><section style="margin-top: 10px;margin-bottom: 10px;"><section style="padding-right: 20px;padding-left: 20px;font-size: 15px;color: rgb(62, 62, 62);line-height: 2;letter-spacing: 1.5px;text-align: justify;box-sizing: border-box;"><p style="text-indent: 2em;line-height: 2em;"><span style="font-size: 17px;">根据契税法规定，婚姻关系存续期间夫妻之间变更土地、房屋权属；法定继承人通过继承承受土地、房屋权属免征收契税。</span></p><p style="text-indent: 2em;line-height: 2em;"><span style="font-size: 17px;">其实早在2014年财政部、国家税务总局发布的《关于夫妻之间房屋土地权属变更有关契税政策的通知》，以及国家税务总局发布的《关于继承土地、房屋权属有关契税问题的批复》，就已经有相关规定。换句话说，夫妻过户、子女继承房产免征契税，这一政策早已执行，此次只是在契税法中明确，更好地保障了相关人员权益，也与民法典更好地衔接。</span></p></section></section></section></section></section></section></section></section></section></section></section><section style=""><section style="text-align: center;font-size: 21px;color: #edf7ff;letter-spacing: 3px;line-height: 1;text-shadow: #249aff 0px 1.4px, #249aff 1px 1px, #249aff 1.4px 0px, #249aff 1px -1px, #249aff 0px -1.4px, #249aff -1px -1px, #249aff -1.4px 0px, #249aff -1px 1px;"><p style="text-align: center;"><em><strong>03</strong></em></p></section></section><section style="text-align: center;"><section style="display: inline-block;width: 677px;vertical-align: top;line-height: 0;letter-spacing: 0px;"><section style="justify-content: center;transform: translate3d(-4px, 0px, 1px) rotateX(180deg);-webkit-transform: translate3d(-4px, 0px, 1px) rotateX(180deg);-moz-transform: translate3d(-4px, 0px, 1px) rotateX(180deg);-ms-transform: translate3d(-4px, 0px, 1px) rotateX(180deg);-o-transform: translate3d(-4px, 0px, 1px) rotateX(180deg);"><section style="display: inline-block;width: 40px;height: 6px;vertical-align: top;overflow: hidden;border-width: 0px;border-style: none;border-color: rgb(62, 62, 62);border-radius: 2px;line-height: 0;background-image: linear-gradient(45deg, rgb(49, 67, 244) 0%, rgb(166, 172, 251) 100%);box-sizing: border-box;"><br/></section></section><section style="margin-top: 4px;justify-content: center;transform: translate3d(-15px, 0px, 0px);-webkit-transform: translate3d(-15px, 0px, 0px);-moz-transform: translate3d(-15px, 0px, 0px);-ms-transform: translate3d(-15px, 0px, 0px);-o-transform: translate3d(-15px, 0px, 0px);"><section style="display: inline-block;width: 27px;height: 5px;vertical-align: top;overflow: hidden;border-width: 0px;border-style: none;border-color: rgb(62, 62, 62);border-radius: 2px;line-height: 0;background-image: linear-gradient(-45deg, rgb(34, 163, 254) 0%, rgb(189, 232, 255) 100%);box-sizing: border-box;"><br/></section></section></section></section><section style=""></section><section style=""><section style="display: inline-block;width: 609.297px;vertical-align: top;height: auto;"><section><section style="padding-top: 10px;display: inline-block;width: 609.297px;vertical-align: top;border-width: 5px;border-style: solid;border-color: rgb(102, 153, 204);border-radius: 0px;box-sizing: border-box;"><section><section><span style="color: #78acfe;"><strong> </strong></span><span style="color: rgb(0, 122, 170);"><strong> 解读三：税收优惠政策拓展、纳税申报简化</strong></span></section><section><br/></section></section></section></section><section><section style="display: inline-block;width: 609.297px;vertical-align: top;border-width: 5px;border-style: solid;border-color: rgb(102, 153, 204);border-radius: 0px;box-sizing: border-box;"><section style="margin-top: 10px;margin-bottom: 10px;"><section style="padding-right: 20px;padding-left: 20px;font-size: 15px;color: rgb(62, 62, 62);line-height: 2;letter-spacing: 1.5px;text-align: justify;box-sizing: border-box;"><p style="text-indent: 2em;line-height: 2em;"><span style="font-size: 17px;">与契税暂行条例相比，契税法适当拓展了税收优惠政策：为体现对公益事业的支持，增加对非营利性学校、医疗机构、社会福利机构承受土地、房屋用于办公、教学、医疗、科研、养老、救助免征契税等规定。申报缴税期限由契税暂行条例规定的纳税义务发生后10日内申报并在税务机关核定期限内缴税，修改为办理土地、房屋权属登记手续前申报缴税。</span></p><p style="text-indent: 2em;line-height: 2em;"><span style="font-size: 17px;">此外，还增加了退税规定。纳税人在依法办理土地、房屋权属登记前，因合同不生效、无效、被撤销或者被解除的，纳税人可以向税务机构申请退还已缴纳的税款，税务机关应当依法办理退税。</span></p></section></section></section></section></section></section><section style=""><section data-support="96编辑器" data-style-id="26984" style=""><section style="margin-top: 10px;margin-bottom: 10px;"><p style="margin-right: auto;margin-left: auto;"><br/></p></section></section><section data-support="96编辑器" data-style-id="27340" style=""><section style="margin-top: 10px;margin-bottom: 10px;text-align: center;"><section style="display: flex;justify-content: center;align-items: flex-end;"><section data-width="95%" style="width: 95%;"><section style="padding-right: 10px;padding-left: 10px;background-color: #fefefe;display: inline-block;transform: rotateZ(0deg);-webkit-transform: rotateZ(0deg);-moz-transform: rotateZ(0deg);-ms-transform: rotateZ(0deg);-o-transform: rotateZ(0deg);"><section style="display: flex;justify-content: center;align-items: flex-start;"><section style="width: 0px;height: 33px;border-width: 1px;border-left-style: solid;border-color: rgb(102, 223, 249);transform: skew(-35deg);"><br/></section><section style="margin-right: 10px;margin-left: 10px;padding: 3px 10px;border-top: 1px solid rgb(102, 223, 249);border-bottom: 3px solid rgb(102, 223, 249);display: inline-block;box-sizing: border-box;"><p style="letter-spacing: 2px;"><span style="font-size: 17px;"><strong>契税知识小课堂</strong></span></p></section><section style="width: 0px;height: 33px;border-width: 1px;border-left-style: solid;border-color: rgb(102, 223, 249);transform: skew(35deg);"><br/></section></section></section><section style="margin-top: -16px;"><section style="padding: 1px;background-image: linear-gradient(rgb(102, 223, 249), rgb(133, 136, 251));border-radius: 8px;box-sizing: border-box;"><section style="padding: 10px;background-color: rgb(254, 254, 254);border-radius: 8px;box-sizing: border-box;"><section data-width="80%" style="margin-right: auto;margin-left: auto;width: 80%;height: 1px;background-color: rgb(102, 223, 249);"><br/></section><section style="margin: 10px 5px;"><p style="letter-spacing: 2px;text-align: left;"><span style="font-size: 17px;"><strong><span style="text-align: justify;letter-spacing: 1px;">什么是契税？</span></strong><br/></span></p><p style="text-align: justify;"><span style="font-size: 17px;">契税是土地、房屋权属转移时向其承受者征收的一种税收。在中国境内取得土地、房屋权属的企业和个人，应当依法缴纳契税。</span></p></section></section></section></section></section><section style="margin-bottom: 10px;"><section style="border-style: solid;border-width: 2px;border-color: transparent transparent rgb(131, 171, 249) rgb(131, 171, 249);width: 0px;height: 0px;box-sizing: border-box;"><br/></section><section style="background-color: rgb(131, 171, 249);width: 4px;height: 25px;"><br/></section></section></section><section style="margin-right: 20px;font-size: 0px;"><section style="border-bottom: 3px solid rgb(255, 255, 255);width: 0px;display: inline-block;vertical-align: top;transform: rotate(0deg);border-right: 5px solid transparent !important;"><br/></section><section style="margin-right: -3px;margin-left: -3px;display: inline-block;vertical-align: middle;background-color: rgb(131, 171, 249);width: 180px;height: 3px;"><br/></section><section style="border-bottom: 3px solid rgb(255, 255, 255);width: 0px;display: inline-block;vertical-align: top;box-sizing: border-box;border-left: 5px solid transparent !important;"><br/></section></section></section></section><p style="color: rgb(5, 115, 175); letter-spacing: 1.5px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; overflow-wrap: break-word !important; text-align: right;"><span style="color: rgb(178, 178, 178); font-size: 14px; letter-spacing: 0.544px; text-align: right; background-color: rgb(255, 255, 255); font-family: -apple-system-font, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;"><br/></span></p><p style="color: rgb(5, 115, 175); letter-spacing: 1.5px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; overflow-wrap: break-word !important; text-align: right;"><span style="color: rgb(178, 178, 178); font-size: 14px; letter-spacing: 0.544px; text-align: right; background-color: rgb(255, 255, 255); font-family: -apple-system-font, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;">来源：省财政厅税政处</span></p></section></section></section><p><br/></p><link rel="stylesheet" href="//www.fqlook.cn/source/plugin/wcn_editor/public/wcn_editor_fit.css?v134_fVa" id="wcn_editor_css"/>
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