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问题
二手房过户契税缴纳规定?
释义
律师解答:
印花税:个人转让住房买卖双方均要缴纳印花税,适应“产权转移书据”和“权利、许可证照”税目。“产权转移书据”税目税率为万分之五,计税依据为书据中所载的金额权利、许可证照”税目适用每件5元的定额税率。
【法律依据】:
《国家税务局关于印花税若干具体问题的解释和规定的通知》 第十条 转移书据的征税范围是:经政府管理机关登记注册的动产、不动产的所有权转移所立的书据,以及企业股权转让所立的书据。
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