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个税能抵扣买房契税吗
释义
个人所得税不能抵扣契税,以前有过这个政策,但是现在已经取消了。
契税是房屋买卖中国家规定必须交的税收,一般按合同中标明的房屋价款的1.5/100税率征税(房交会契税优惠除外),契税是国家收的。这没有什么疑问,无论是商品房还是存量房的买卖都要缴纳的。
【本文关联的相关法律依据】
根据《个人所得税发》第7条规定:居民个人从中国境外取得的所得,可以从其应纳税额中抵免已在境外缴纳的个人所得税税额,但抵免额不得超过该纳税人境外所得依照本法规定计算的应纳税额。
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更新时间:2025/4/3 13:44:19