买卖房屋时需要交纳契税,那么契税属于哪一种税-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	买卖房屋时需要交纳契税,那么契税属于哪一种税
释义	法律分析：根据征税对象的不同进行分类,契税属于财产税的一种。法律依据：《中华人民共和国契税法》第十一条纳税人办理纳税事宜后，税务机关应当开具契税完税凭证。纳税人办理土地、房屋权属登记，不动产登记机构应当查验契税完税、减免税凭证或者有关信息。未按照规定缴纳契税的，不动产登记机构不予办理土地、房屋权属登记。第十二条在依法办理土地、房屋权属登记前，权属转移合同、权属转移合同性质凭证不生效、无效、被撤销或者被解除的，纳税人可以向税务机关申请退还已缴纳的税款，税务机关应当依法办理。
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