个人购买空置商品房是否免征契税-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	个人购买空置商品房是否免征契税
释义	法律分析: 个人购买空置商品房不予免征契税。个人购买空置商品房的契税优惠自2002年12月31日止，购房者应在签订土地、房屋权属转移合同的当天或者取得其他具有土地、房屋权属转移合同性质凭证的当天向契税征收机关交纳契税。法律依据:《《中华人民共和国契税法》》第一条在中华人民共和国境内转移土地、房屋权属，承受的单位和个人为契税的纳税人，应当依照本法规定缴纳契税。
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