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国家税务总局公告2015年第67号根据房地产权属转移契税征管中遇到的实际情况,现将下列情形契税纳税申报有关问题公告如下:一、根据人民法院、仲裁委员会的生效法律文书发生土地、房屋权属转移,纳税人不能取得销售不动产发票的,可持人民法院执行裁定书原件及相关材料办理契税纳税申报,税务机关应予受理。
Announcement of the State Administration of Taxation No. 67 of 2015 According to the actual conditions encountered in the collection and management of the deed of transfer of deeds of real estate ownership, the following issues concerning the deed of tax declaration of taxation are hereby announced as follows: 1. According to the entry into force of the legal documents of the People’s Court and the Arbitration Commission, Housing ownership transfer, taxpayers can not get the invoices for the sale of real estate, the people’s court may implement the original ruling and the relevant materials for deed tax declaration, tax authorities should be accepted.