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各州、市地方税务局,省局直属征收分局:为便于各级地方税务机关认真贯彻执行个人所得税有关规定,准确把握政策精神,现就2006年以来个人所得税有关政策问题及执行口径明确如下:一、个人住房转让所得的征税问题(一)优惠政策的适用范围。“二手房”交易优惠政策的适用范围仅限于个人住房,其余如:商铺、车库、仓库、土地使用权等各种非个人住房的
In order to facilitate the earnest implementation of the relevant provisions of the individual income tax at all levels of local taxation authorities and accurately grasp the spirit of the policy, the state departments and local taxation bureaus directly under the provincial government hereby clarify the relevant policy issues and implementation scope of the personal income tax since 2006 as follows: , The tax on the transfer of personal housing (a) the scope of the preferential policies. “Second-hand housing ” the scope of application of preferential trade policy is limited to individual housing, the rest as: shops, garages, warehouses, land use rights and other non-individual housing