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购买2年以上普通住房免征营业税
日期:2018年8月27日 浏览[]

3月30日财政部、国家税务总局30日联合发布音讯,经国务院同意,我国将从2015年3月31日起调整个人住宅转让营业税方针,其间个人转卖已购一般住宅,免征营业税的期限由现在的购房超过5年(含5年)下调为超越2年(含2年)。


购买2年以上普通住房免征营业税


两部分表明,此次调整个人住宅转让营业税方针旨在促进房地产市场健康发展。依据两部分发布的告诉,调整内容包含:个人将购买缺乏2年的住宅对外出售的,全额征收营业税;个人将购买2年以上(含2年)的非一般住宅对外出售的,依照其出售收入减去购买房子的价款后的差额征收营业税;个人将购买2年以上(含2年)的一般住宅对外出售的,免征营业税。


购买2年以上普通住房免征营业税


我国现在履行的个人住宅转让营业税方针自2011年头开端施行,规则个人将购买缺乏5年的住宅对外出售的,全额征收营业税;个人将购买超越5年(含5年)的非一般住宅对外出售的,依照其出售收入减去购买房子的价款后的差额征收营业税;个人将购买超越5年(含5年)的一般住宅对外出售的,免征营业税。


购买2年以上普通住房免征营业税


On March 30, the Ministry of Finance and the State Administration of Taxation jointly issued a news report. With the approval of the State Council, China will adjust the business tax policy for individual residential transfer from March 31, 2015. During this period, individuals will resell their purchased general residential buildings and the period of exemption from business tax will be reduced from the current purchase of more than five years (including five years) to more than two years (including two years).


The two parts show that the adjustment of personal residential transfer business tax policy is aimed at promoting the healthy development of the real estate market. According to the two parts of the announcement, the adjustment includes: individuals will purchase houses for sale for less than two years, the full levy of business tax; individuals will purchase more than two years (including two years) of non-ordinary housing for sale, according to their sales income minus the difference after the purchase price of the house levied business tax; individuals will purchase 2. More than 2 years old residential sales are exempt from business tax.


Since the beginning of 2011, the business tax policy of individual residential transfer, which China is now iplementing, has been put into effect. Individuals will levy a full business tax on those who purchase dwellings for sale that are short of five years, and individuals will purchase non-ordinary dwellings for sale that exceed five years (including five years), according to their sales income minus the difference after the purchase price. Business tax shall be levied; if an individual purchases a general residential building for sale for more than five years (including five years), the business tax shall be exempted.




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