为配合国家住房制度改革，减轻城镇职工购房负担，现就契税有关政策明确如下： 　　对各类公有制单位为解决职工住房而采取集资房方式建成的普通住房或由单位购买的普通商品住房，经当地县以上人民政府房改部门批准、按照国家房改政策出售给本单位职工的，如属职工首次购买住房 To cope with the reform of the national housing system and reduce the housing purchase burden of urban workers, the relevant policies on the deed tax are hereby formulated as follows: For ordinary public housing units purchased by units in the form of fund-raising houses for various public-owned units in order to solve their housing needs, Approved by the housing reform department of the people’s government at or above the county level and sold to the staff and workers of the unit according to the national housing reform policy,