为促进我国居民住宅市场的健康发展,经国务院批准,现就个人出售住房所得征收个人所得税的有关问题通知如下:一、根据个人所得税的规定,个人出售自有住房取得的所得应按照“财产转让所得”项目征收个人所得税。二、个人出售自有住房的应纳税所得额,按下列原则确定:（一）个人出 In order to promote the healthy development of residential market in our country, with the approval of the State Council, we hereby notify you of the following issues concerning the personal income tax levied on the personal sale of housing: 1. According to the provisions of the personal income tax, the proceeds obtained by individuals in selling their own houses should be distributed in accordance with the “ Income ”project levied personal income tax. Second, the taxable income of individuals to sell their own homes, according to the following principles: (a) personal out