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第一条:为保证人民土地房屋所有权,并便利其移较变动,制定本条例。第二条:本条例施行区域,乡村以完成土地改革地区为限,城市全国统用。第三条:凡土地房屋之买卖、典当、赠与或交换,均应凭土地房屋所有证,并由当事人变方订立契约,由承受人依照本条例完纳契税。第四条:契税由土地房屋所在地之县(市)及相当于县(市)之人民政府征收之。第五条:契税税率之规定如下:一、买契税,按买价征收百分之六。二、典契税,按典价征收百分之三。三、赠与契税,按现值价格征收百分之六。第六条:先典后买之买契税,得以原纳典契税额划抵买契税款,但以承典人与买主同属一人者为限,继承原承典人之直系亲属及配偶以同属一人论。
Article 1: In order to guarantee the ownership of land owned by the people and to facilitate their relocation, these Regulations are enacted. Article 2: The implementation of the Ordinance region, rural areas to complete the land reform area is limited, the city unified. Article 3: Where the sale, pawn, gift or exchange of land houses shall be based on the land ownership certificates and the parties concerned shall make a contract by variation, the deed shall be completed by the bearer in accordance with these regulations. Article 4: The deed tax is levied by the county (city) where the land is located and the people’s government equivalent to the county (city). Article V: Deed tax rates are as follows: First, buy deed tax, according to the purchase price of six percent. Second, the deed tax, according to the typical price of 3%. Third, gift deed tax, according to the present value of the price of 6%. Article 6: After the purchase of the deed, the deed tax may be deferred to the deed of purchase of the deed of the original nat. However, to the extent that Chengderen and the buyer belong to the same person, they shall inherit the direct relatives and spouses of the original Chengde Code as belonging to the same person s.