被抵押的房子能交契税法律问题-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	被抵押的房子能交契税法律问题
释义	法律分析: 不能。在抵押的房产房管局不受理过户交易，所以不能交契税的。需办理了涂销抵押登记后，才能交。法律依据: 《中华人民共和国契税暂行条例》第八条契税的纳税义务发生时间，为纳税人签订土地、房屋权属转移合同的当天，或者纳税人取得其他具有土地、房屋权属转移合同性质凭证的当天。第十条纳税人办理纳税事宜后，契税征收机关应当向纳税人开具契税完税凭证。
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