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房产差额税是什么意思
释义
房产差额税是个人出售自有住房取得的所得(出售价与房屋原值的差额),应按“财产转让所得”项目计征个人所得税,税率为20%;不能核实原值的房屋按照1%的总价征收税额。法条根据:《中华人民共和国个人所得税法》 第三条 个人所得税的税率:(一)综合所得,适用百分之三至百分之四十五的超额累进税率;(二)经营所得,适用百分之五至百分之三十五的超额累进税率;(三)利息、股息、红利所得,财产租赁所得,财产转让所得和偶然所得,适用比例税率,税率为百分之二十。
该内容由 陈亚楠律师 和 点行律询 共创回答
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