契税到底买方出还是卖方出-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	契税到底买方出还是卖方出
释义	买方。购买方即转移土地、房屋权属承受的单位和个人为契税的纳税人，需要支付契税，出售方没有契税。根据相关法律规定，在中华人民共和国境内转移土地、房屋权属，承受的单位和个人为契税的纳税人，应当依照本条例的规定缴纳契税。
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