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继承房产后卖出必须缴纳个人所得税吗?
释义
法律分析:继承的房产,任何时间再出售,均需要缴纳20%个人所有税。继承房产产权,是以死者没有遗嘱为前提的,必要条件是直系亲属才能有权利分享继承权。
法律依据:《国家税务总局关于加强房地产交易个人无偿赠与不动产税收管理有关问题通知》 第二条 第二款 个人取得赠与人无偿赠与的不动产后,再次转让该项不动产的,在缴纳个人所得税时,以财产转让收入减除受赠、转让住房过程中缴纳的税金及有关合理费用后的余额为应纳税所得额,按20%的使用税率计算缴纳个人所得税。
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更新时间:2025/6/9 12:15:09