什么情形需征收契税-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	什么情形需征收契税
释义	法律主观：契税税率为3—5%。契税的适用税率，由省、自治区、直辖市人民政府在前款规定的幅度内按照本地区的实际情况确定，并报财政部和国家税务总局备案。
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