福建省地方税务局:你局《关于个人与房地产开发企业签订有条件优惠价格协议购买商店征收个人所得税问题的请示(》闽地税发[2008]67号)收悉。经研究,批复如下:房地产开发企业与商店购买者个人签订协议规定,房地产开发企业按优惠价格出售其开发的商店给购买者个人,但 Fujian Province Local Taxation Bureau: Your Bureau “on the personal and real estate development enterprises signed a conditional concessionary price agreement to purchase personal income tax on the store requisition (” Fujian tax Fa Fa [2008] No. 67) was received. After the study, the reply is as follows: The agreement signed between the real estate development enterprise and the store purchaser personally stipulates that the real estate development enterprise sells its developed store to the buyer individual at a discounted price, but