商品房契税如何缴纳
2010
06/16
17:14
3138
本市界定普通住房的标准应同时符合以下条件：住宅小区建筑容积率在1．0以上；单套建筑面积在140平方米以下；实际成交价格低于同级别土地上住房平均交易价格1．2倍以下。
本市对个人购买普通住房执行优惠税率，契税按房屋成交价格的2％计算，并减半收取。对于个人及单位购买的非住房、非普通住房则按总价的4％收取。个人应在同房地产开发公司签订商品房买卖合同之日起30日内办理契税纳税申报手续；购买商品房缴纳各税计税依据包括买方购买商品房支付的所有价款及价外费用；此外，对房屋交易价格明显低于市场价格并且无正当理由
来源：
网友投稿
发布人：
如果520
免责声明：本站部分内容是由网友自主投稿和发布、编辑整理上传，对此类作品本站仅提供交流平台，不为其版权负责。如果您发现网站上有侵犯您的知识产权的作品，请与我们取得联系，我们会及时修改或删除。
Notice: Part of the content of this site is submitted, published, edited and uploaded by netizens. This site only provides an exchange platform for such works, and is not responsible for their copyright. If you find any works on the website that infringe your intellectual property rights, please contact us and we will modify or delete them in a timely manner.
Notice: Part of the content of this site is submitted, published, edited and uploaded by netizens. This site only provides an exchange platform for such works, and is not responsible for their copyright. If you find any works on the website that infringe your intellectual property rights, please contact us and we will modify or delete them in a timely manner.
