房屋遗产税税率怎么算的-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	房屋遗产税税率怎么算的
释义	房屋遗产税的征收为：对于法定继承人继承土地、房屋权属的，不需要征收契税；对于非法定继承人根据遗嘱承受死者生前的土地、房屋权属的，属于赠与行为，应当征收契税。【法律依据】《契税暂行条例》第二条本条例所称转移土地、房屋权属是指下列行为；（一）国有土地使用权出让；（二）土地使用权转让，包括出售、赠与和交换；（三）房屋买卖；（四）房屋赠与；（五）房屋交换。前款第二项土地使用转让，不包括农村集体土地承包经营权的转移。
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