财政部、国家税务总局财税字[1999]210号文件规定:对个人购买并居住超过一年的普通住宅,销售时免征营业税;个人购买并居住不足一年的普通住宅,销售时营业税按售价减去购入原价后的差额计征;个人自建自用住房,销售时免征营业税;个人购买自用普通住宅,暂减半征收契税。对居民个人 Ministry of Finance and State Administration of Taxation Cai Shui Zi [1999] No. 210 documents: For ordinary residential units purchased and living for more than one year, the sales tax is exempt from sales tax; for ordinary residential houses purchased and living for less than one year, sales tax on sales is sold as sales tax Price minus the difference after the purchase of the original value of the levy; individuals self-owned housing sales tax exemption business tax; individuals to buy their own residential ordinary use, temporarily halved deed tax. Resident individual