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随着二手房市场的日渐火爆,许多人都急于寻找各种个人住房转让的节税方法。其实,只要仔细研读国家近年来出台的有关税收政策,特别是国家税务总局下发的《关于个人住房转让所得征收个人所得税有关问题的通知》(国税发[2006]108号),还是可以找到正确的税收筹划思路,为自己在取得住房转让所得的同时,又合理合法地省下一笔税款。筹划第一招:利用时间差异,及时换购新住房按照《财政部、国家税务总局、建设部关于个人出售住
With the growing popularity of the second-hand housing market, many are eager to find ways to cut taxes on the transfer of individual homes. In fact, as long as we carefully study the relevant tax policies promulgated by the state in recent years, especially the Notice on Issues Concerning the Imposition of Individual Income Tax on the Individual Housing Transfer Income (Guo Shui Fa [2006] 108) issued by the State Administration of Taxation, Tax planning ideas for their own income in the transfer of housing at the same time, reasonable and lawful save a tax. Planning first move: the use of time differences, timely redemption of new housing in accordance with the "Ministry of Finance, State Administration of Taxation, Ministry of Construction on personal sale