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河南省财政厅《关于出售或租赁房屋使用权征收契税的请示》收悉。经研究，现批复如下：房屋使用权更房屋所有权是两种不同性质的权属。根据现行契税法规的规定，房屋使用权的转移行为不属于契说征收范围，不巨征吸契税。国家税务总局关于出售或租赁房屋使用权是否征收契税问题?
Henan Provincial Department of Finance “on the sale or lease of housing rights levy deed tax notice” received. As we have studied, we hereby reply as follows: Housing tenure and housing tenure are two different types of tenure. According to the provisions of the current deed tax laws and regulations, the transfer of housing tenure does not belong to the contract levy range, not detrimental debit tax. State Taxation Administration on the sale or lease of housing rights deed tax levied?