房屋买卖合同印花税税率-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	房屋买卖合同印花税税率
释义	法律分析：按合同所载金额的万分之五缴纳印花税。房地产印花税的征税对象是特定行为，而其计税依据则是该种行为的所负载的资金量或实物量，其中房地产产权转移书据印花税的计税依据是书据所载金额;房地产权利证书(包括房屋产权证和土地使用证)印花税的计税依据则是按件计收;房屋租赁合同印花税的计税依据是租赁金额;房产购销合同的计税依据是购销金额。法律依据：《中华人民共和国印花税暂行条例》第六条印花税票应当粘贴在应纳税凭证上，并由纳税人在每枚税票的骑缝处盖戳注明或者画销。已贴用的印花税票不得重用。
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