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2016年2月19日,财政部、国家税务总局与住房城乡建设部三部联合发表《关于调整房地产交易环节契税营业税优惠政策的通知》(以下简称通知),其中有几点需要注意。90m~2成面积节点在契税优惠政策方面对个人购买家庭唯一住房(家庭成员范围包括购房人、配偶以及未成年子女,下同)
On February 19, 2016, the Ministry of Finance, the State Administration of Taxation and the Ministry of Housing and Urban-Rural Development jointly issued the Notice on Adjusting the Preferential Policies for the Deed Tax Business Tax in the Real Estate Transaction (hereinafter referred to as the Notice). There are several points to note. 90m ~ 2% of area nodes in the deed tax incentives for individuals to purchase family only housing (family members include buyers, spouses and minor children, the same below)