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为认真贯彻落实《中华人民共和国契税暂行条例》和《中华人民共和国契税暂行条例细则》,做好我省契税征收工作,现将有关事项通知如下:一、我省契税税率为4%。二、土地、房屋被县级以上人民政府征用、占用后,3年内重新承受土地、房屋权属,其成交价格没有超出土地、房屋补偿费和安置补助费的免征契税,超出部分征收契税。
In order to conscientiously implement the Provisional Regulations of the People’s Republic of China on Deed Tax and the Provisional Regulations of the People’s Republic of China on Deed Tax, we are ready to collect deed tax in our province. We hereby notify you of the relevant matters as follows: I. The deed tax rate in our province is 4%. Second, land and houses are requisitioned by the people’s governments above the county level, occupy land within three years, to re-inherit the land, housing ownership, the transaction price did not exceed the land, housing compensation fees and resettlement subsidies exempted deed tax, part of the levy deed tax.