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日前,国家税务总局下发《国家税务总局关于加强房地产市场个人无偿赠与不动产税收管理有关问题的通知》,对无偿赠与行为、将受赠住房对外销售以及赠与行为后续管理等3个方面提出加强税收征管的措施国家税务总局要求,纳税人在办理无偿赠与减免税手续时,必须提供相关证明材料,填报“个人无偿赠与不动产登记表”并作出无偿赠与声明,
Recently, the State Administration of Taxation issued the Circular of the State Administration of Taxation on Issues Concerning Strengthening the Administration of Taxes on Real Estate, which are Free Gifts and Real Estate to Individuals in the Real Estate Market, which have been formulated to strengthen the taxation on the three aspects of gratuitous donations, the external sales of donated houses and the follow-up management of gift activities Tax collection and management measures The State Administration of Taxation requires taxpayers to provide relevant supporting documents when completing the formalities of granting free tax relief to taxpayers and submit a Declaration of Registration of Individuals’