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财税〔2013〕44号各省、自治区、直辖市、计划单列市财政厅(局)、地方税务局,西藏、宁夏、青海省(自治区)国家税务局,新疆生产建设兵团财务局:经研究,现就房改房用地未办理土地使用权过户期间的城镇土地使用税政策通知如下:应税单位按照国家住房制度改革有关规定,将住房出售给职工并按规定进行核销账务处理后,住房用地在未办理土地使用权过户期间的城镇土地使用税征免,比照各省、自治区、直辖市对个人所有住房用地的现行政策执行。
Finance Bureau (Bureau), Local Taxation Bureau, State Administration of Taxation of Tibet, Ningxia and Qinghai Province (autonomous regions) and Xinjiang Production and Construction Corps Finance Bureau: After studying, Housing land for non-land use right transfer during the transfer of urban land use tax policy is as follows: Tax units in accordance with the relevant provisions of the national housing system reform, the housing sold to workers and write off after verification Accounting treatment of housing land in the The tax exemption for the urban land use tax during the process of transferring the land use right shall be compared with the current policies of all the provinces, autonomous regions and municipalities directly under the Central Government on the land owned by individuals.