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2006年9月14日,国家税务总局下发《关于加强房地产交易个人无偿赠与不动产税收管理有关问题的通知》(国税发[2006]144号),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三方面提出了加强税收征管的措施,使税收科学化、精细化管理贯穿于从发生无偿赠与行为到受赠住房再次销售的整个过程。下面笔者结合国税发[2006]144号等有关政策,就个人无偿赠与不动产为大家提供几个税收筹划技巧。
On September 14, 2006, the State Administration of Taxation issued the Circular on Issues Concerning the Administration of Taxes on Real Estate Gains and Premiums Gratuned by Individuals in Real Estate Transactions (Guo Shui Fa [2006] No. 144), giving away gratuities to overseas sales of donated houses and The follow-up management of gift behavior put forward measures to strengthen tax collection and administration so that the taxation scientifically and meticulously goes through the entire process from the occurrence of gratuitous gift-giving activity to the sale of the donated house again. The following combination of Guo Shui Fa [2006] No. 144 and other relevant policies, individuals give free real estate for everyone to provide several tax planning skills.