第一条本细则依照中央人民政府政务院颁布契税暂行条例第十五条之规定制定之。第二条本市土地房屋契税由天津市人民政府地政处(以下简称地政处)结合土地登记办理,除土地登记暂行办法另有规定外,均依本细则办理之。第三条凡有土地房屋之买卖、典当、赠与或交换,得出当事人双方自行订立契约,依照土地登记暂行办法向地政处声请登记,并完纳契税,由地政处发给土地房产所有证管业,不另发契纸。前项之典当契税以及浮房契税,均依地政处结合房地产他项权利登记办理之。第四条凡远年未税白契或新成立之契约,应于地政处公布某区开办土地总登记时,在规定期限内声请登记,完纳契税,其已经登记,领有土地房产所有证者,如产权移转变更时,应依据土地登记暂行办法开立契后一个月内声请变更登记,并完纳契税。第五条土地总登记田开办登记之日起,变更登记由成契之日起,逾期三个月末登记者加收税额,每逾一个月加收税额百分之二十,不足一月者,以一月计,但加收税额个得超过产价。第六条凡持有已经合法契税之地契或房地契者,其自建房屋或增建房屋未经交易者,免征房屋契约(旧租界区除外),租地建房未经交易者,须呈验地权人之契证及双方订立之租约,经查属实,得免契税。 Article 1 These Detailed Rules are formulated in accordance with the provisions of Article 15 of the Provisional Regulations on Deed Tax promulgated by the Central People’s Government’s State Council. Article 2 The deed of land lease of the city shall be registered and dealt with in conjunction with the land by the Lands Administration Office of the People’s Government of Tianjin Municipality (hereinafter referred to as the Lands Administration Office). Except as otherwise stipulated in the Provisional Measures for the Registration of Lands, the Deed Taxes shall be handled according to these Detailed Rules. Article 3 Where there is any sale, pawning, giving or exchange of land, it is concluded that both parties shall conclude a contract by themselves and apply for registration with the Lands Department in accordance with the Provisional Regulations on Land Registration and complete deed tax, and the Lands Department shall issue a certificate of land ownership Pipe industry, no separate contract paper. Pawn deed tax and floating deed tax of the preceding paragraph are registered and handled by the Lands Department in conjunction with the other rights of real estate. Article 4 In the event of a tax deferred lease or a newly established contract in any remote year, the Land Administration Department shall, when it announces the general registration of the land held in a certain area, apply for registration within the prescribed time limit and complete the deed tax which has been registered and owned by the land owner If the transfer of ownership is changed, the applicant should apply for change of registration within one month after the tenement of the land registration is tentatively agreed, and the deed tax shall be completed. Article 5 From the date of the registration of the land registration, from the date of registration of the land alteration, from the date of the deed of the deed of business, the taxpayer shall add the tax after the end of the three months of overdue taxation. If the amount of tax is increased by 20% or more in one month, In January, but the amount of additional taxes exceed the production price. Article 6 Any person who holds a deed or real estate deed that has been legally procured a deed of his or her own self-built house or an additional building without a trader shall be exempt from the housing lease (except for the old concession area) The landownership certificate and the leases entered into by the two parties were verified and the deed tax exempted.