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房子遗产税什么时候开始征收
释义
法律分析:
在中华人民共和国国土范围内,不论身份,可以依照法律自由交易房产,交易价格不可低于其地区房价的合理评估下值。任何人的房产可以通过赠与或者遗产继承的方式给予他人,任何人通过赠与或者继承得到的房产免税部分不得超过上一年度全国人大审议通过的人均居住面积。任何人死亡后的房产可以按遗嘱或者法定继承条件进行继承,继承不超过人均居住面积的部分免税,超过的部分国家征收百分之九十后可以给予继承。
法律依据:
《中华人民共和国宪法》 第五十六条 中华人民共和国公民有依照法律纳税的义务。
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更新时间:2025/10/14 15:21:12