二手房交易需要缴纳土地增值税吗？-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	二手房交易需要缴纳土地增值税吗？
释义	法律分析：我国对个人销售住房暂免征收土地增值税，因此不需要缴纳。法律依据：《中华人民共和国城市房地产管理法》第三十六条房地产转让、抵押，当事人应当依照本法第五章的规定办理权属登记。第六十二条房地产抵押时，应当向县级以上地方人民政府规定的部门办理抵押登记。因处分抵押房地产而取得土地使用权和房屋所有权的，应当依照本章规定办理过户登记。
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